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问题 判断题

企业采用计划成本核算原材料，平时收到原材料时应按实际成本借记“原材料”科目，领用或发出原材料时应按计划成本贷记“原材料”科目，期末再将发出材料和期末材料调整为实际成本。 ( )

答案

参考答案：错

解析： 企业采用计划成本核算原材料，平时采购原材料时应按实际成本借记“物资采购”科目，材料验收入库时按计划成本借记“原材料”科目，贷记“物资采购”科目，两者的差额计入“材料成本差异”科目。领用或发出原材料时应按计划成本贷记“原材料”科目。

阅读理解
阅读理解。
HIGHFIELD COMPREHENSIVE SCHOOL
SCHOOL REPORT
Form Teacher:  G. Baker                  Pupil's Name:  Simon Watkins
Term:         Summer 2010               Form:         B
SubjectExamClass workComments
English5961Simon has reached a satisfactory standard but now needs to apply himself with more determination.
Mathematics7785Sound work and progress throughout the year. Well done!
History4653A disappointing exam result. He is unable to give attention to this subject for long.
Chemistry7885His obvious ability in the subject was not fully reflected in his exam work, but I have high hopes for him nevertheless.
Physics8694An excellent term's performance. He goes from strength to strength. A born scientist, I feel.
Biology5760This time next year he will be taking the 'O' Level exam. He needs to concentrate on the work, not on class conversation.
French4146Clearly he didn't bother to revise. His general attitude is far too casual.
Physical Education /31Weak. It's time he exercised his body more and his voice less. He should try to work with a team.

FORM TEACHER'S REMARKS                                              HEADMASTER
Basically satisfactory work and progress                   I shall be keeping an eye on his
though he will now have realized, I hope, that             progress in his weaker subjects
in certain subject areas he needs to make speedy       though his success in the sciences is
improvement.                                                most pleasing.
1. According to the comments of the Physical Education teacher, Simon _____.
A. is too talkative in the class
B. likes to work with his classmates
C. doesn't exercise his body at the right time
D. becomes weak because he doesn't exercise at all
2. Which of Simon's subjects will attract the headmaster's attention in future?
A. Biology and Maths.
B. History and French
C. English and Chemistry.
D. Physics and Physical Education.
3. Which of the following statements best describes Simon?
A. He has made great progress in language classes.
B. His potential has been fully reflected in science classes.
C. His grade in maths makes him a born scientist.
D. He needs to improve his attitude on certain subjects.
4. Based on the school report, which of the following statements is true?
A. Simon didn't bother his teacher to revise French.
B. Basically, Simon did a good job in science.
C. Simon is a determined learner in English.
D. Simon is able to pay attention to history for long.
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单项选择题

企业为了使自己生产或销售的产品获得稳定的销路，要从各方面为产品培养一定的特色，树立一定的市场形象，以求在顾客心目中形成一种特殊的偏爱，这就是（）

A.市场定位

B.市场机会

C.目标市场

D.选择目标市场
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