A公司系平板电视机生产和销售企业。2013年第一季度销售平板电视机5000台，每台售价为0.4万元。对购买其产品的消费者，A公司作出如下承诺：平板电视机售出后3年内如出现非意外事件造成的平板电视机故障和质量问题，A公司免费负责保修（含零部件更换）。根据以往的经验，发生的保修费一般为销售额的2%～3%之间。假定A公司2013年第一季度实际发生的维修费为20万元；同时，假定2013年年初“预计负债——产品质量保证”科目余额为100万元。2013年第一季度末，“预计负债——产品质量保证”的科目余额为（）万元。
A.50
B.130
C.80
D.150
参考答案：B
解析：第一季度末应确认的产品质量保证金额＝5000×0.4×（2%＋3%）/2＝50（万元）；第一季度末，“预计负债——产品质量保证”科目余额＝100－20＋50＝130（万元）。
I was feeling a little blue because my mother had lost her job. One day, while I was on the street, I heard the piano music and singing rising above the noise of the people. I walked more slowly to where it was coming from. Then I saw a young lady sitting at a piano. She was singing songs about love, yourself and keeping on trying. The way she was singing made me a little comfortable. I stood there ，watching her playing on such a crowded New York square. I thought that she must be enough to perform in front of so many people. She noticed me. I walked over and told her how good her sounded. “Thank you.” she said. “I have been going through a hard time recently, you’ve made me hopeful again.” I said to her. “I’m glad that I could help,” she replied, “Why are you so ?” “Well, my mom has lost her job, and I’m not sure what to do …” “Did you noticed the you were walking? Your head was down.” she said. “Don’t be upset, because comes in different ways and if your head is down, you might not see it. You should more… lift your head up.” I looked her, amazed at how she was encouraging me. “ are you playing the piano here?” I asked her with a smile. She that she saw a lot of unhappy people in the world and she tried to cheer up by playing music. I smiled a little wilder, realizing that no difficulties could stop me from going on.
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