问题 单项选择题

I got a job teaching special education at a school in Coachella, California, a desert town about 170 miles from home. It was no (1) job. Street gangs (2) around the school after dark.

"Be careful, " Dad warned me during one of my frequent weekend (3) home. He was concerned about my living (4) , but I needed to be on my own.

One evening, I stayed after school to rearrange my classroom. (5) , I turned out the light and closed the door. Then I (6) toward the gate. It was (7) ! I looked around. Everyone had gone home.

After (8) all the exits, I found just enough (9) to squeeze under a gate in the back of the school. Then I walked toward my car, parked in a field behind the building.Suddenly I heard voices. I (10) around and saw at least eight boys following me. (11) my pace, I reached into my shoulder bag to get my key. I (12) all over the inside of my handbag. But the key wasn’t (13) ! Dear Lord, please help me, I prayed (14) . Suddenly, my fingers touched a loose key in my purse. I didn’t even know if it was for my car, but I took it out and (15) it. It worked!I opened the door, slid in and locked it—just (16) the teenagers surrounded the car. Trembling , I started the engine and (17) away. When I returned to my apartment, the phone was ringing. It was my Dad. I didn’t tell him about my experience; I didn’t want to (18) him. "Oh, I forgot to tell you!" He said, "I had a (n) (19) car key made and slipped it into your purse—just (20) you ever need it. \

11().

A.quickening 

B.slowing 

C.shortening 

D.timing

答案

参考答案:A

问答题

甲公司为一般纳税人工业企业,期末按应收账款余额的10%计提坏账准备。2010年12月发生以下经济业务:
(1)2010年12月初应收账款余额为80000元,期末坏账准备账户余额为8000元,当月销售给浩方有限责任公司一批x商品成本20 000元,售价30 000元,增值税税率17%,未收到价款,已将提货单交给浩方有限责任公司。
(2)2010年12月8日预收天地集团116000元货款,当月发出Y商品成本40000元,售价50000元,增值税税率17%。
(3)2010年12月11日,向S公司销售Z商品一批,售价10000元,经双方协调给予一定的商业折扣,实际售价为36OO0元(售价中不含增值税额),实际成本为32000元。已开出增值税专用发票,商品已交付给S公司。为了及早收回货款,甲公司在合同中规定的现金折扣条件为:2/10,1/20,n/30,至2010年末,S公司尚未付款。
(4)2010年12月份只发生了上述三笔销售业务。年末得到浩方有限责任公司的通知。归还应收账款有困难,且无法预计何时能够归还,甲公司对该项应收账款按40%计提坏账准备。当月未发生坏账损失。
(5)甲公司按月末一次加权平均法计算材料的发出成本。2010年12月1日结存A材料100千克,期末库存除A材料外无其他存货,A材料每千克实际成本200元。当月库存A材料收发情况如下:12月3日,购入A材料50千克,每千克实际成本210元,材料已验收入库。12月5日,发出A材料80千克。12月7日,购入A材料80千克,每千克实际成本220元,材料已验收入库。12月10日,发出A材料30千克。
(6)2010年12月31日库存A材料的市场价格为每千克200元,预计销售费用总额为400元。
要求:

判断存货是否发生减值,若存货发生减值请计算出存货跌价准备的金额。

多项选择题