问题 单项选择题

甲公司2009年末原材料的账面余额为300万元,数量为20吨。该原材料专门用于生产与A公司所签合同约定的20台甲产品。该合同约定:甲公司为A公司提供甲产品20台,每台售价18万元。将该批原材料加工成20台甲产品尚需加工成本总额为68万元。估计销售每台甲产品尚需发生相关税费0.5万元。本期期末市场上该原材料每吨售价为15万元,估计销售每吨原材料尚需发生相关税费0.1万元。该公司2008年末已为该原材料计提存货跌价准备为2万元。甲公司2009年对该原材料应计提的存货跌价准备为( )万元。

A.18

B.0

C.16

D.2

答案

参考答案:C

解析: 2009年末材料生产的产品的可变现净值=18×20-0.5×20=350(万元),成本=300+68=368(万元),因此产品发生减值,期末原材料应按可变现净值计量。2009年末原材料的可变现净值=18×20-68-0.5×20=282(万元),成本为300万元,当期应计提的跌价准备=(300-282)-2=16(万元)。

阅读理解

阅读理解。

    The Guidance Department (教导处) at Berryville High School has a staff (员工) of eleven teachers.

Most of their work is done with the students. But the staff sees a lot of parents, too.

    "parents meetings make clear monthly diagram (图表)," says Mildred Foreman, head of the Guidance.

"This diagram stays much the same from year to year. The busy months are October, March and May."

     September, the beginning of a new school year, starts rather slowly. Few parents come in. Most of

them want to talk about the schedules (日程安排). October brings many problems caused by some

students. Some parents are called in. Others come by themselves. Things quiet down in November.

December is a quiet month. "It's the holiday," Ms Foreman says. "people want to come in, I know, but

they decide to wait until after New Year's Day."

     Report cards go home just before Christmas holidays. Bad marks (分数) bring parents in as school

opens again. This happens again in March, another report card month. May is always the year's busiest

month. That's when parents begin to think that their children may be asked to stay in the same grade again.

They come in to see if anything can be done before things are decided in June.

1.The teachers in the Guidance Department usually ______. [ ]

A.do most of their work for the students

B.answer all the questions from parents

C.help other teachers get along with students and parents

D.only bring report cards to students and parents

2.In December parents usually ______. [ ]

A.stay at home with their children for their holidays

B.wait for the teachers to bring report cards to their children

C.wouldn't like to visit the teachers in the Guidance Department

D.let teachers have a good rest during their holidays

3.In March, each of the teachers working in the Guidance Department has to meet about ______ parents. [ ]

A.55

B.35

C.15

D.5

4.Why do some parents come to school in March? Because ______. [ ]

A.they want to see their children's teachers after Christmas holidays

B.they are called by the teachers of the Guidance Department

C.bad marks have them do it

D.it's the beginning of a new school year

单项选择题