问题 单项选择题

下列会计处理,不符合现行企业会计准则规定的是( )。

A.由于管理不善造成的存货净损失计入管理费用
B.非正常原因造成的存货净损失计入营业外支出
C.以存货抵偿债务结转的相关存货跌价准备冲减资产减值损失
D.为特定客户设计产品发生的可直接确定的设计费用计入相关产品成本

答案

参考答案:C

解析: 对于因债务重组、非货币性资产交换转出的存货,应同时结转已计提的存货跌价准备,但不冲减当期的资产减值损失,应按债务重组和非货币性资产交换的原则进行会计处理。

阅读理解

阅读理解.

     The World Trade Center was built from 1969 to 1973 at a cost of $750 million. The

two 110-story towers had been the tallest buildings until the Sears Tower in Chicago was

completed in 1974 at 1450.

     The World Trade Center was hit by two planes and it fell in a short time later on

September 11 th, 2001.

     America and United airlines both said two of their planes had been hijacked(劫持)and

crashed.

     America said its planes were carrying a total of 156 people. One was a Boston-Los

Angeles. An FBI man said the former, a Boeing 767, hit one of the Trade Center towers;

the later, a Boeing 757, hit the pentagon(五角大楼).

     Two United airliners with a total of 110 aboard also crashed -a Boeing 757 outside

Pittsburgh, the other, a Boeing 767, into the Trade Center.

     The crash in Pennsylvania was a New York-San Francisco fight. It rushed into the

ground in a field about 85 miles from Pittsburgh. US officials said it was possible the

plane had been on a course for the presidential house at Camp David.

     The police received a phone call at 9:58 am. It came from a man who said he was a

passenger locked in the bathroom of United Flight 93.

     " We are being hijacked. We are being hijacked! It is going down quickly. I can see

some white smoke coming from the front and hear some terrible noise. What's happening?

My God!"

1 .Which statement is true according to the passage?______

A. The World Trade Center has been the highest building since 1973.

B. The World Trade Center was hit by three planes.

C. The Sears Tower in Chicago is taller than the World Trade Center.

D. The World Trade Center was 1450 feet high.

2. What kind of planes hit the World Trade Center?_____

A. A Boeing 757 and a Boeing 767.

B. Two planes of Boeing 757.

C. Two planes of Boeing 767.

D. Tow planes from New York.

3. From the passage we can know another hitting target which the hijackers wanted

but failed to hit is ________.

A. San Franciso

B. the Pentagon

C. Pittsburgh

D. Camp David

4. What can we infer from the phone call?______

A. The man was in the bathroom.

B. The plane was in great danger.

C. A fire broke out the plane

D. The man who made the phone call was a pilot.

判断题