2×10年12月31日，甲公司库存B材料成本为110万元，市场售价为90万元。B材料是专门用于生产乙产品的。由于B材料市场销售价格下降，市场上用B材料生产的乙产品的市场价格也发生下降，用B材料生产的乙产品的市场价格总额由260万元下降为230万元，将B材料加工成乙产品尚需投入140万元，估计乙产品销售费用及税金为8万元，估计B材料销售费用及税金为5万元。2×10年12月31日B材料的可变现净值为()
A、80万元
B、82万元
C、75万元
D、90万元
参考答案：B
解析：B材料的可变现净值=230-140-8=82(万元)。
把下列单词填入每个句子的空白处（注意所填单词的形式变化）：
1 A group of Frenchmen and _________ are visiting Window to the World. 2 Please wait in line. Everyone will get his ________. 3 The doorknob (门把手) has come _________. Who will fix it? 4 Don’t always stay indoors. You’d better go __________ for fun time. 5 I once studied some Japanese at college, but I’m afraid that I’ve __________ forgotton it now. 6 Don’t scold him. After all, he is only a __________. 7 __________ often follows lightning. 8 People say that __________ is second nature. 9 China is going through good economic __________ these years. 10 Since you have question, why not turn to him for some __________? 11 My child spends most of the time playing online games. It really _________ me. 12 ___________ well with others is considered a kind of ability. 13 Seeing mother smiling at me among the audience, I felt _________ on the stage. 14 No one knew the __________ why he was absent from class a second time. 15 Seeing the famous film star appearing, all the fans became _________. 16 Do you know when President George Bush came into _________ ? 17 I __________ from a bad cold the other day. It took me days to get rid of it. 18 Only a few years after graduation my sister became the chief _________ with China Daily. 19 Can you design a ____________ to find out what kinds of friends your classmates like to make? 20 He is your father. How __________ you say to him like that? 21 Little Peter always lies to others. His classamtes won’t _________ him anymore. 22 Mrs Wang wrote on the blackboard: No _________ in exams! 23 Mary got very unhappy, for other friends __________ her at the party. 24 I got 90 __________ in the final English exam. 25 Before going shopping you’d better make a _______of what you are going to buy. |