问题 单项选择题 A3/A4型题

A公司对存货采用单个存货项目计提存货跌价准备,存货的相关资料如下:

(1)2×11年年末库存商品甲,账面余额为300万,已计提存货跌价准备30万元。按照一般市场价格预计售价为380万元,预计销售费用和相关税金为10万元。

(2)2×11年9月26日,A公司与B公司签订了一份不可撤销的销售合同,双方约定,2×12年3月10日,A公司应按每台56万元的价格向B公司提供乙产品6台。2×11年12月31日,A公司乙产品的账面价值(成本)为448万元,数量为8台,单位成本为56万元,2×11年12月31日,乙产品的市场销售价格为每台60万元。假定乙产品每台的销售费用和税金为1万元。

要求:

根据上述资料,不考虑其他因素,回答下列各题。

下列各项关于库存商品甲的表述中,不正确的是()

A、库存商品甲的可变现净值为370万元

B、对库存商品甲应转回存货跌价准备30万元

C、对库存商品甲应计提存货跌价准备30万元

D、2×11年年末库存商品甲的账面价值为300万元

答案

参考答案:C

解析:2011年末,库存商品甲的可变现净值=380-10=370(万元) 库存商品甲的账面价值为270(300-30)万元,应将存货跌价准备30万元转回。 借:存货跌价准备 30 贷:资产减值损失 30

选择题
阅读理解

Sarah Williams went to a boarding school.  Here is one of the

letters she wrote to her parents from the school.

Wentworth Girls' School

Beachside

July 20th

Dearest Mom and Dad,

I'm afraid I have some very bad news for you. I have been very naughty and the school principal is very angry with me. She is going to write to you. You must come and take me away from here. She does not want me in the school any longer.

The trouble started last night when I was smoking in bed.  This is against the rules, of course. We are not supposed to smoke at all.

As I was smoking, I heard footsteps coming towards the room. I did not want a teacher to catch me smoking, so I threw the cigarette away.

Unfortunately, the cigarette fell into the waste-paper basket, which caught fire.

There was a curtain near the waste-paper basket which caught fire, too. Soon the whole room was burning.

The principal phoned for the fire department. The school is a long way from the town and by the time the fire department arrived, the whole school was in flames. Many of the girls are in the hospital.

The principal says that the fire was all my fault and you must pay for the damage. She will send you a bill for about a million dollars.

I’m very sorry about this.

Much love,

Sarah

P. S. None of the above is true, but I have failed my exams. I just want you to know how bad things could have been!

小题1:Why did Sarah write home?

A.To tell her parents about the fire.

B.To ask for a lot of money.

C.To tell her parents she had failed her exams.

D.To tell her parents she had to leave school.小题2:Why did Sarah tell her parents the story about the fire?

A.She wanted to worry them.

B.She wanted to make them laugh.

C.She wanted to make them less angry at the real news.

D.She wanted to warn them about what the principal was going to do.小题3:The letter before the. P. S. was        .

A.mostly true

B.partly true

C.completely true

D.completely untrue