某批发企业采用毛利率法对存货计价，第一季度的家用电器实际毛利率10%，6月销售商品收入75000元，采用后进先出法计算的6月30日该存货成本45000元，5月销售商品收入60000元，5月31日该存货账面余额73500元，6月购入该存货成本30000元，6月拨付委托加工商品成本15000元。则6月该存货销售成本为( )元。
A．67500
B．58500
C．82500
D．43500
参考答案：D
解析： 73500+30000-15000-45000=43500(元)
| 完形填空。 | |||
| The 1 in Britain is very different from our Chinese food. For example, they eat a lot of potatoes. They like to eat 2 every day. They eat bread 3 breakfast and usually for one other meal. They eat their bread with butter, 4 cheese or jam (果酱). Cheese and butter are made from 5 . They drink a lot of milk, too. They drink the milk cold or 6 , and they put it in their tea. They put sugar in their 7 , too. They are the world's biggest tea 8 . They don't eat much rice. And they like meat or fish with 9 and other vegetables. They serve all these together. After the main meal they always have 10 sweet. They call this dessert. They don't have dumplings in Beijing. | |||
| ( )1. A. apples ( )2. A. it ( )3. A. to ( )4. A. maybe ( )5. A. milk ( )6. A. hot ( )7. A. milk ( )8. A. makers ( )9. A. tomatoes ( )10. A. something | B. tea B. them B. with B. be B. cow B. many B. tea B. buyers B. bananas B. anything | C. food C. one C. on C. may C. meat C. much C. coffee C. drinkers C. pears C. everything | D. fruit D. they D. for D. may be D. bread D. bread D. meal D. sellers D. potatoes D. nothing |