问题 单项选择题

2010年12月31日某企业有一批商品,其账面价值为50000元,当日该批商品若售出,价格为40000元,另需处置费5000元。则该批商品可变现净值为()。

A.50 000元

B.40 000元

C.35 000元

D.45 000元

答案

参考答案:C

解析:

可变现净值,是指在正常生产经营过程中,以预计售价减去进一步加工成本和预计销售费用以及相关税费后的净值。该批商品可变现净值=40 000-5 000=35 000(元)。

阅读理解

阅读理解。

     "Dream may be more important than sleep. We all need to dream," some scientists say.

      Dream takes up (占据) about one quarter (四分之一) of our sleeping time. People have a few dreams

each night. Dreams are like short films (电影). They are usually in color. Some dreams are like old films.

They come to us over and over again. That may be because the dreamer is worrying about something.

Dreaming may be a way of trying to find an answer.

     Some people get new ideas about their work from dreams. They may think about their work all day.

These thoughts can carry over into dreams.

     Sometimes we wake up with a good feeling from a dream. But often we can't remember the dream.

     Too much dreaming can be harmful (有害的). The more we sleep, the longer we dream. The mind is

hard at work when we dream. That is why (......的原因) we may have a long sleep and still wake up tired.

1. It may be less important to sleep than to _____.[ ]

A. think

B. dream

C. work

D. study

2. Dreams and films are usually _____. [ ]

A. very long

B. very sad

C. about work

D. in color

3. Why do some people often dream about their work? [ ]

A. Because they are tired in the daytime.

B. Because they are not interested in their work.

C. Because they may be thinking about their work all day.

D. Because they have too much work to do. 

4. The main idea of the story is _____. [ ]

A. what the dream is

B. people like to sleep

C. dreams are like films

D. we always remember dreams

5. Which of the following is true? [ ]

A. Sleeping without dreams takes up about a quarter of our sleeping time.

B. When we dream, the mind doesn't work.

C. Too much dreaming is good for health.

D. We may be still tired after a long sleep

单项选择题