甲公司月初结存材料的计划成本为80000元，材料成本差异为贷方余额800元；本月入库材料的计划成本为100000元，实际采购成本为98500元。当月生产车间领用材料的计划成本为90000元。当月生产车间领用材料应负担的材料成本差异为( )元。
A．-1350
B．3200
C．-1150
D．1340
参考答案：C
解析： 首先，材料成本差异率= [(-800 -1500)/(8000+100000)]×100%≈-1.28%；再用发出材料的计划成本乘以该差异率可认定结转材料的差异额，即90000×-1.28%=-1150(元)。
| 完形填空。 There is a big supermarket near Nadine's house. It's the 1 to her house and also the cheapest one. So she likes 2 there very much. One day, Nadine 3 a piece of beef from the supermarket. When she got home she found it smelled (闻起来) bad. So she walked back to the 4 with the beef. She went up to the shop assistant 5 sold the beef to her. She asked him to smell the beef himself, but he said that it smelled 6 and gave it back to her. She told him to call the manager (经理). A minute 7 , the manager came out. He smelled the beef. It was really bad. The manager said sorry to Nadine and told her that the shop assistant couldn't smell anything 8 he had a bad cold. He asked another shop assistant to 9 another piece of beef for Nadine. She thanked the manager and said that the supermarket had 10 service. Then she went back home happily. | ||||
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