问题 多项选择题

下列各项中,发出存货成本的结转应计入工业企业的“其他业务成本”科目的有()。

A、随同产品出售而单独计价包装物的成本

B、出租包装物的摊销成本

C、销售材料时结转其成本

D、出借包装物的摊销成本

E、销售库存商品时结转其成本

答案

参考答案:A, B, C

解析:【答案解析】选项D,出借包装物的摊销成本计入销售费用;选项E,销售库存商品时结转其成本应计入“主营业务成本”科目。

选择题
阅读理解

阅读理解。

    AAAGH !  The Generation 90s is coming!

     Wearing earphones,using complicated Net language and constantly text messaging friends,the

Gen-90s following the Gen-80s begin to make their world debut.

     Each generation or age group has its own symbols and lifestyle. Read on and judge for yourselves

if you fit the Gen-90s profile.

Earphones

      These little devices seem to grow on the heads of the Cen-90s. They might lead to MP3,MP4 or

MP101 players,giving these young people a plugged-in,cool and perhaps self-indulgent look.  Of course,

life is not always music to the ears.

     Martian Language

     They have created their own code-like online language. It's a mixture of English,Japanese and Chinese

that perhaps only Martians can understand. This is an imaginative generation,though they need to be

careful to keep it out of their term papers.

Self-portrait

        Saying " cheese"  to their own digital cameras is routine for this generation.  A little bit of

narcissismc (自恋) never hurts anyone.  It helps them reflect a little on their own lives.  But be aware of

the risks of posting private photos online.

Text-messaging

     They can type their mobile phones as fast as they can speak. This is a generation that respects

efficiency. Nevertheless,oral communication is important and will never go out of style.  

1.  Who are the intended readers of the passage?    

A. Teens.        

B. Educators.      

C. Socialists.      

D. Parents.

2. The main idea of the passage is about _________.      

A. the Gen-90s' happy life

B. the differences between the Gen-80s and the Gen-90s

C. the Gen-90s' unique lifestyle and some practical wamings

D. the similarities between the Gen-80s and the Gen-90s

3.  Which can replace the underlined word"routine" ?

A. Usual.        

B. Habitual.      

C. General.       

D. Regular.

4. According to this passage,which is False?

A. Not all teens are cautious about posting photos.

B. They type their mobile phones so fast that it can catch the speed of speaking.

C.  The Gen-90s have a preference for some music players,and even regard them as a necessary

      part of life

D. They don't use the cool and complex online language in formal writing.