问题 多项选择题

下列有关存货的说法,正确的有( )。

A.因非货币性资产交换换出存货而同时结转的已提跌价准备,不冲减当期资产减值损失

B.已计提存货跌价准备的存货对外销售时应同时结转已计提的存货跌价准备,并冲减资产减值损失

C.存货采用成本与可变现净值孰低法计价,并不影响存货周转期的利润总额

D.投资者投入存货的成本,应当按照投资合同或协议约定的价值确定,合同或协议约定价值不公允的除外

E.当企业采用成本与可变现净值孰低法计价时,因跌价而产生的对损益的影响,只有在对该存货进行期末计价时予以确认

答案

参考答案:A,C,E

解析: 选项B,应冲减销售成本;选项D,当企业采用成本与可变现净值孰低法计价时,因跌价而产生的对损益的影响,还应当在售出存货结转销售成本的同时加以结转,调整商品销售成本,而非仅仅是在期末计价时加以确认。

选择题
阅读理解

阅读表达。

     Some countries have a large number of earthquakes. Japan is one of them, while others do not have many,

for example, there are few in Britain.

     There is often a great noise during an earthquake. The ground vibrates. Houses fall down. Railways are

broken, which causes trains to run off. Sometimes thousands of people are killed in different ways. About

60,000 were killed in 1783 in the south of Italy. Some people say that earthquakes often happen near volcanoes

(火山), but this is not true. The centres of some earthquakes are under the sea. The bottom of the sea suddenly

moves. The powerful forces inside the earth break the rocks. The coast is shaken and great waves appear.

These waves travel long distances and rush over the land when they reach it, breaking down houses and other

buildings. Sometimes they break more buildings than ____.

     A terrible earthquake happened in Assam, India, in 1986. The land near Shillong suddenly moved l.5 feet to

one side, and then back again. It continued to act like this 20 times a minute. Few buildings could stand what

was happening and great stones flew four feet high into the air. What kind of buildings stays up best in an

earthquake? The Americans studied carefully the results of the earthquake at San Francisco (1906) and believed

it best for buildings to be made with concrete (水泥) walls together by steel frame. Such are the buildings that

can't burn or fall easily.

1. What is the best title of the passage? (Please answer within lo words.)

    _____________________________________________________________________________________

2. Which sentence in the passage can be replaced by the following one? These buildings are very strong and

    do not burn easily. 

    _____________________________________________________________________________________

3. Please fill in the blank in the passage with proper words or phrases. (Please answer within 10 words.)

    _____________________________________________________________________________________

4. What do you think may happen before an earthquake? (Please answer within 30 words.) 

    _____________________________________________________________________________________

5. Translate the underlined sentence in the last paragraph into Chinese. 

    _____________________________________________________________________________________