甲商业企业采用售价金额核算法计算期末存货成本。本月月初存货成本为10000元，售价总额为15000元；本月购入存货成本为50000元，售价总额为60000元；本月销售收入为60000元。该企业本月销售成本为( )元。
A．40000
B．48000
C．50000
D．12000
参考答案：B
解析： 本月已销商品应分摊的进销差价=60000×(5000+10000)/(15000+60000)=12000(元)，本月销售商品的成本=本月的销售收入-本月已销商品应分摊的进销差价=60000-12000=48000(元)。
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| One night I decided to spend some time building a happier and closer relationship with my daughter.For several weeks she had been __1__ me to play chess(棋)with her,so I suggested a game and she eagerly __2__.It was a school night,however,and at nine o'clock my daughter asked if I could __3__ my moves,because she __4__ to go to bed；she had to get up at six in the morning. I __5__ she had strict sleeping habits,__6__ I thought she ought to be able to __7__ some of this strictness.I said to her,"__8__,you can stay up late for once.We're having __9__." We played on for another fifteen minutes,during which time she looked __10__.Finally she said, "Please,Daddy,do it quickly." "No," I replied. "If you're going to play it __11__,you're going to play it slowly." And so we __12__ for another ten minutes,until __13__ my daughter burst into tears,and __14__ that she was beaten. Clearly,I had made __15__.I had started the evening wanting to have a __16__ time with my daughter but had __17__ my desire to win to become more __18__ than my relationship with my daughter.When I was a child,my desire to win __19__ me well.As a parent,I __20__ that it got in my way.So I had to change. | |||
| ( )1．A.guiding ( )2．A.followed ( )3．A.change ( )4．A.agreed ( )5．A.knew ( )6．A.so ( )7．A.put up ( )8．A.As usual ( )9．A.patience ( )10．A.excited ( )11．A.well ( )12．A.discussed ( )13．A.nervously ( )14．A.promised ( )15．A.a mistake ( )16．A.free ( )17．A.managed ( )18．A.important ( )19．A.offered ( )20．A.realized | B．asking B．expected B．repeat B．needed B．learned B．for B．take up B．Go ahead B．luck B．proud B．again B．continued B．immediately B．admitted B．a decision B．different B．recognized B．attractive B．served B．apologized | C．training C．replied C．hurry C．begged C．guessed C．but C．pick up C．By the way C．fun C．anxious C．fairly C．counted C．strangely C．wondered C．an attempt C．full C．allowed C．practical C．controlled C．imagined | D．advising D．accepted D．pass D．hated D．heard D．or D．give up D．Come on D．success D．angry D．regularly D．argued D．suddenly D．discovered D．an effort D．happy D．reduced D．interesting D．taught D．explained |