问题 单项选择题

某企业存货的日常核算采用毛利率法计算发出存货成本。该企业2006年1月份实际毛利率为30%,2月1日的存货成本为1 200万元,2月份购入存货成本为2 800万元,销售收入为3 000万元,销售退回为300万元。该企业2月末存货成本为( )万元。

A.1 300
B.1 900
C.2 110
D.2 200

答案

参考答案:C

解析: 企业采用毛利率法计算发出存货的成本时,应当首先计算确定本期销售净额及本期销售成本;然后根据本期期初存货成本和本期购入存货的成本,计算确定期末存货成本。本题中,销售净额=3 000-300=2 700(万元),本期销售成本为(3 000-300)×(1- 30%)=1 890(万元),由于本期期初存货成本和本期购入存货的成本分别为1 200万元和2 800万元,则该企业本月月末存货成本为1 200+2 800-1 890=2 110(万元)。

写作题
阅读理解

阅读理解。

     It was Mother's Day. John was so busy with his work that he couldn't go back home. When he passed

by a flower shop in the evening, an idea came to his mind, "I'll send Mum some roses." While John was

picking his flowers, a young man went inside. "How many roses can I get for only five dollars, madam?" he

asked. The assistant was trying to tell him roses were as expensive as forty dollars a dozen (一打). Maybe

he would be happy with carnations (康乃馨).

     "No, I have to have red roses," he said. "My mum was badly ill last year and I didn't get to spend much

time with her. Now I want to get something special, it has to be roses as rose is her favourite."

     After hearing it, John said he would pay the rest of the money for the young man. Moved by both of

them, the assistant said, "Well, lovely young men, thirty dollars a dozen, only for you." Taking the roses, the

young man almost jumped into the air and ran out of the shop. It was well worth twenty-five dollars that

John paid to see the exciting moment. Then John paid for his dozen of roses and told the assistant to send

them to his mother.

     As he walked out, he felt nice. Suddenly he saw the young man crossing the street and going into a park.

But soon John realized it was not a park but a cemetery (墓地). Crying, the young man carefully put down

the roses, "Mum, oh, Mum, why didn't I tell you how much I loved you? God, please help me find my mum

and tell her I love her."

     Seeing this, John turned and quickly walked to the shop. He would take the flowers home himself.

1. John spent _____ altogether (总共) in the flower shop that day. [ ]

A. $5

B. $25

C. $30

D. $55

2. The young man cried at the cemetery because he _____. [ ]

A. had spent all his money on the roses

B. wasn't able to tell his mother he loved her himself

C. felt sorry to ask John to pay for his flowers

D. hadn't got enough money for his sick mother

3. At last John changed his mind and went home because he wanted to _____. [ ]

A. tell his mother he loved her himself

B. ask his mother for more money

C. tell his mother the young man's story

D. ask his mother if she liked roses

4. Which of the following does the writer want to tell us from this passage? [ ]

A. Buy roses for your mother when she is ill

B. Let your mother know how much you love her

C. Work hard to get more money for your mother

D. Send your mother flowers on Mother's Day