问题 单项选择题

甲公司2011年12月31日库存配件100套,每套配件的账面成本为l2万元,市场价格为10万元。该批配件可用于加工l00件A产品,将每套配件加工成A产品尚需投入l7万元。A产品2011年12月31日的市场价格为每件28.7万元,估计销售过程中每件将发生销售费用及相关税费1.2万元。该配件此前未计提存货跌价准备,甲公司2011年12月31日该配件应计提的存货跌价准备为()。

A.0 

B.30万元 

C.150万元 

D.200万元

答案

参考答案:C

解析:

该配件与所生产的A产品联系,配件所生产的A产品成本=100×(12+17)=2900万元,其可变现净值=100×(28.7-1.2)=2750万元,A产品发生减值。该配件可变现净值=28.7-1.2-17=10.5元,应计提存货跌价准备=(12-10.5)×100=150万元。

阅读理解与欣赏

文言文阅读。

  公输盘为楚造云梯之械,成,将以攻宋。子墨子闻之,起于齐,行十日十夜而至于郢,见公输盘。公输盘曰:“夫子何命焉为?”子墨子曰:“北方有侮臣,愿借子杀之。”公输盘不悦。子墨子曰:“请献十金。”公输盘曰:“吾义固不杀人。”子墨子起,再拜曰:“请说之。吾从北方闻子为梯,将以攻宋。宋何罪之有?荆国有余于地而不足于民。杀所不足而争所有余,不可谓智;宋无罪而攻之,不可谓仁。知而不争,不可谓忠。争而不得,不可谓强。义不杀少而杀众,不可谓知类。”公输盘服。子墨子曰:“然,胡不已乎?”公输盘曰:“不可,吾既已言之王矣。”子墨子曰:“胡不见我于王?”公输盘曰:“诺。”

  子墨子见王,曰:“今有人于此,舍其文轩,邻有敝舆而欲窃之;舍其锦绣,邻有短褐,而欲窃之;舍其粱肉,邻有糠糟,而欲窃之。此为何若人?”王曰:“必为有窃疾矣。”子墨子曰:“荆之地方五千里,宋之地方五百里,此犹文轩之与敝舆也;荆有云梦,犀兕麋鹿满之,江汉之鱼鳖鼋鼍为天下富,宋所为无雉兔鲋鱼者也,此犹粱肉之与糠糟也;荆有长松文梓楩楠豫章,宋无长木,此犹锦绣之与短褐也。臣以王吏之攻宋也,为与此同类。”王曰:“善哉!虽然,公输盘为我为云梯,必取宋。”

  于是见公输盘。子墨子解带为城,以牒为械,公输盘九设攻城之机变,子墨子九距之。公输盘之攻械尽,子墨子之守圉有余。公输盘诎,而曰:“吾知所以距子矣,吾不言。”子墨子亦曰:“吾知子之所以距我,吾不言。”楚王问其故,子墨子曰:“公输子之意不过欲杀臣。杀臣,宋莫能守,乃可攻也。然臣之弟子禽滑厘等三百人,已持臣守圉之器在宋城上而待楚寇矣。虽杀臣,不能绝也。”楚王曰:“善哉!吾请无攻宋矣。”

1.下列各组中划线词语意思相同的一项是(   )

A.于鲁  坐而喧哗者,众宾欢也

B.公输盘不  学而时习之,不亦乎?

C.胡不我于王  食不饱,力不足,才美不外

D.虽杀臣,不能也  率妻子邑人来此

2.用现代汉语翻译句子。

公输盘为楚造云梯之械,成,将以攻宋。

_______________________________________________

3.子墨子连用三个比喻,用“____________”“____________”“____________”比楚国之地大物博;用“敝舆”“短褐”“糠糟”比喻宋国____________,向楚王说明了攻宋的非正义性。

4.下列对本文有关内容的分析,不恰当的一项是(   )

A.墨子设计让公输盘说出“吾义固不杀人”,再指出他“义杀少而杀众”其实就是不义,使公输盘陷入自相矛盾之中,理屈词穷。

B.墨子从人臣就具有智、仁、忠等品德的角度,历数公输盘的不是,善于运用排比与反复相结合的句式,产生强大的雄辩力量。

C.墨子善于运用比喻说理(类比)的方法,用高超的论辩艺术折服楚王。

D.正因为墨子能言善辩,以理服人,所以楚王最后才放弃攻宋,真是“一言兴邦”。

阅读理解

阅读理解。

     BEIJING-Pharmacologist Tu Youyou has become the first scientist on the mainland to win America's

respected Lasker Award for her discovery of a new approach to malaria (疟疾) treatment.

     The 81yearold was presented with the medical prize by the Albert and Mary Lasker Foundation on

September 23, 2011 in New York.

     Tu, a scientist at the China Academy of Chinese Medical Sciences in Beijing, was praised by the jury (评判委员会) for her "drug therapy (治疗) for malaria that has saved millions of lives across the globe, 

especially in the developing world," according to a statement on the foundation's website.

     In early 1969, Tu was appointed head of a government project that aimed to eradicate(消灭) malaria, and it was then that she began applying modern techniques with Chinese traditional medicine to find drug

therapy for malaria.

     After detecting  (检测)  380 extracts ( 提取物)  made  from  2,000 candidate  recipes,  Tu and her

colleagues obtained a pure substance called "Qinghaosu", which became known as artemisinin in 1972.

An artemisininbased drug combination is now the standard regimen (养生法) for malaria, and the World

Health  Organization  lists artemisinin and  related agents in its catalog  of  "Essential  Medicines", said a

statement from the foundation.

     The Lasker Awards are given annually to people who have made major advances in the understanding, diagnosis, treatment, cure and prevention of human diseases since 1945.

     Lasker  Awards  are  known as  "America's Nobels"  for their knack  (熟练技术)  of  gaining  future

recognition by the Nobel committee. In the last two decades, 28 Lasker laureates (得奖者) have gone

on to receive the Nobel Prize, and 80 since 1945.

1.Which of the following statements about Tu Youyou is FALSE?

A.She is the first scientist on the mainland to win America's respected Lasker Award.

B.She is a scientist at the China Academy of Chinese Medical Sciences in Beijing.

C.She is the first scientist in the world to win America's respected Lasker Award.

D.She began applying modern techniques with Chinese traditional medicine to find drug therapy for

malaria in 1969.

2.Lasker Award is awarded by ________.

A.New York Foundation

B.the Albert and Mary Lasker Foundation

C.Chinese Medical Sciences

D.Albert and Mary

3.What's the influence about Tu Youyou's "drug therapy for malaria"?

A.It has surprised the people in the world.

B.It has reduced malaria.

C.It applied modern techniques with Chinese traditional medicine.

D.It has saved millions of lives across the globe, especially in the developing world.