搜题请搜索小程序“爱下问搜题”
问题 多项选择题

宝发公司为增值税一般纳税企业，适用的增值税率为17%。2009年3月份，宝发公司发生下列业务：
2日，销售甲产品100台，单价为450元/台，货款尚未收到；甲产品3月初结存数量500台，单位成本310元/台；本月入库2000台，单位成本为320元/台；甲产品发出库存商品的成本按全月一次加权平均法计算。20日，为增加本公司员工福利，公司管理层决定向全体职工每人发放1台本企业生产的乙产品。公司共有职工300人，其中生产工人200人，车间管理人员40人，厂部管理人员60人。乙产品不含市场售价2000元，单位成本1450元。
宝发公司3月份共实现营业利润260000元，发生财务费用12000元，管理费用50000元，营业外支出4000元，所得税税率25%(本月应交所得税全部上交)，按10%提取法定盈余公积，按5%提取任意盈余公积。
要求：根据上述资料，回答题：

下列表述中正确的有( )。

A．3月份甲产品的加权平均单位成本是318元/台

B．3月2日销售的甲产品应结转成本31800元

C．企业向员工发放本企业生产的产品属于向职工提供货币性福利

D．财务费用和管理费用均属于期间费用

答案

参考答案：A,B,D

解析： 甲产品的加权平均单位成本=(500×310+2000×320)÷(500+2000)=318(元/台)；3月2日销售的甲产品应结转成本=100×318=31800(元)：企业向员工发放本企业生产的产品属于向职工提供非货币性福利。
[考点] 库存商品的账务处理；应付职工薪酬的账务处理；费用的账务处理。

多项选择题

体温上升期的主要表现为

A．呼吸加快变深

B．出汗、皮肤潮湿

C．疲乏无力

D．皮肤发红并有灼烧热

E．皮肤苍白，畏寒或寒战
查看答案
单项选择题

Where is love How can we find love
The past ages of man have all been carefully labeled by anthropologists. Descriptions like "Paleolithic Man", "Neolithic Man", etc. , neatly sum up the whole periods. When the time comes for anthropologists to turn their attention to the twentieth century, they will surely choose the label "Legless Man". Histories of the time will go something like this: "in the twentieth century, people forgot how to use their legs. Men and women moved about in cars, buses and trains from a very early age. There were lifts and escalators in all large buildings to prevent people from walking. This situation was forced upon earth dwellers of that time because of miles each day. But the surprising thing is that they didn’t use their legs even when they went on holiday. They built cable railways, ski lifts and roads to the top of every huge mountain. All the beauty spots on earth were marred by the presence of large car parks. "
The future history books might also record that we were deprived of the use of our eyes. In our hurry to get from one place to another, we failed to see anything on the way. Air travel gives you a bird’s eye view of the world—or even less if the wing of the aircraft happens to get in your way. When you travel by car or train a blurred image of the countryside constantly smears the windows. Car drivers, in particular, are forever obsessed with the urge to go on and on: they never want to stop. Is it the lure of the great motorways, or what And as for sea travel, it hardly deserves mention. It is perfectly summed up in the words of the old song: " I joined the navy to see the world, and what did I see I saw the sea. "The typical twentieth century traveler is the man who always says, " I’ve been there. " You mention the remotest, most evocative place names in the world like E1 Dorado, Kabul, Irkutsk and someone is bound to say," I’ve been there"—meaning, "I drove through it at 100 miles an hour on the way to somewhere else. "
When you travel at high speed, the present means nothing: you live mainly in the future because you spend most of your time looking forward to arriving at some other place. But actual arrival, when it is achieved, is meaningless. You want to move on again. By traveling like this, you suspend all experience; the present ceases to be a reality: you might just as well be dead. The traveler on foot, on the other hand, lives constantly in the present. For him traveling and arriving are one and the same thing : he arrives somewhere with every step he makes. He experiences the present moment with his eyes, his ears and the whole of his body. At the end of his journey he feels a delicious physical weariness. He knows that sound. Satisfying sleep will be his : the just reward of all true travelers.

Travelling at high speed means ______.

A. people’s focus on the future
B. a pleasure
C. satisfying drivers’ great thrill
D. a necessity of life
查看答案