问题 单项选择题

根据以下信息,回答第319题至第320题。

一家公司的资产负债表如下(未完成):

现金 240美元 应付账款 140美元

应收账款 长期负债

存货 股本 330美元

净固定资产 400美元 留存收益

合计 合计 1250美元

其他信息:

速动比率是4.0

总债务率是0.60

不考虑上一题,如果该公司当期的净采购是500000美元,那么销货成本是()。

A.250000美元 

B.450000美元 

C.550000美元 

D.750000美元

答案

参考答案:B

解析:

 这一时期销货成本计算如下。 销货成本=期初存货+采购-期末存货=100000+500000-150000=450000(美元) 选项(a)不正确,这个答案减去而不是加上期初存货,其计算如下: 销货成本=-期初存货+采购-期末存货=-100000+500000-150000=250000(美元) 选项(c)不正确,这个答案减去而不是加上期初存货,并且加上而不是减去期末存货。其计算如下: 选项(d)不正确,这个答案加上而不是减去期末存货。其计算如下: 销货成本=期初存货+采购+期末存货=100000+500000+150000=750000(美元)

阅读理解

阅读理解。

     As I grew older, Dad was to build all sorts of things for me as I explored a variety of interests:

magic tricks, a toy circus, neighborhood shows and science projects.

     From as early as I can remember to the time I left home for college, I continued to come to him

with a design or an idea, and he would figure out how to build it. 

     In fifth grade, a schoolmate and I wrote a puppet(木偶) show that we wanted to perform for

our class. I made the puppet heads myself, and I made the costumes and curtains with Mon-who

was as expert designing and sewing with cloth as my father was designing and working with wood

and metal. With Dad I made the puppet stage, in our own invented style between kid and adult

with me saying something like, " It has to be this high, and it needs to come apart and fold up so it

can fit in the backseat of the car, and it needs to set up fast, and it needs to have different colored

lights on top with switches you can reach to control them and a curtain you can pull from under it,

even if you still have a puppet on your hand." Dad figured out how to make it all work, making plans

as we went along. Then with the tools in his shop he built it, and I helped.

     Dad also spent a lot of time out in the garage or in the driveway working on the family car. I don't

remember that he ever took it to a professional auto-repair shop. Maybe to save money, but also

because he could usually figure out what needed fixing, just by taking it apart and looking. Though

not trained as an auto mechanic, he could look under the engine cover and take parts and pieces out,

spread them on a tarp (油布) to catch the oil and figure out what was supposed to happen to the

machine and then figure out what wasn't happening and then replace the worn-out part or whatever

and then put everything back together again.

1. If you are the writer, you are supposed to write about ________ahead of the first paragraph.

A. father's achievement in mechanics     

B. father's love and skills in mechanics

C. father's experience at repairing cars    

D. father's inventions in mechanics

2. Who helped the writer to make the puppet?

A. The writer himself.    

B. His classmate.  

C. His teacher.    

D. His parents.

3. Before the writer went to college, he always turned to his father for _____________.

A. designing a machine                   

B. building his design or idea

C. making a puppet show                  

D. building a show stage

4. According to the passage, which of the following is TRUE?

A.T he writer's car is always breaking down. 

B. Father works in a car repairing shop.

C. Repairing in a shop can save much money. 

D. Father was good at mending his car.

5. The purpose of the writer's writing the passage is ______________.

A. to tell how his father made a puppet for him

B. in memory of his parents

C. to describe to the readers his memories about his father

D. to argue that parents should help children to explore the world and make inventions

问答题 简答题