问题 多项选择题

下列各项与存货相关的费用中,应计入存货成本的有()。(2007年)

A.材料采购过程中发生的保险费

B.材料入库前发生的挑选整理费

C.材料入库后发生的储存费用

D.材料采购过程中发生的装卸费用

E.材料采购过程中发生的运输费用

答案

参考答案:A, B, D, E

解析:【解析】材料入库后发生的储存费用应计入当期管理费用。

多项选择题
单项选择题


Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C and D. You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center.

Do you want to know something about the history of weather Don’t look at the sky. Don’t look for old weather reports. Looking at tree rings is more important. Correct weather reports date back only one century, but some trees can provide an exact record of the weather even further back.
It is natural that a tree would grow best in a climate with plenty of sunlight and rainfall. It is also expected that little sunlight or rainfall would limit the growth of a tree. The change from a favorable to an unfavorable climate can be determined by reading the pattern of rings in a tree trunk. To find out the weather of ten years ago, count the rings of a tree trunk from the outside to the inside. If the tenth ring is far from the other rings, then it is certain that plenty of sunny and rainy weather occurred. If the rings are close together, then the climate was bad for the tree. Studying tree rings is important not only for the history of weather, but also for the history of man. In a region of New Mexico you’ can find only sand-no trees and to people. However, many centuries ago a large population lived there. They left suddenly. Why
A scientist studied patterns of dead rings which had grown there. He thought that the people had to leave because they had cut down all the trees. Trees were necessary to make fires and buildings. So, after the people destroyed the trees, they had to move.
In this instance, studying tree rings uncovered an exciting fact about the history of man.

The scientists are interested in studying tree rings because they can tell ______ .

A.whether in that area the climate was favorable or not

B.whether people took good care of the trees or not

C.whether a particular tree was healthy or not

D.whether a particular tree were