问题
多项选择题
下列各项中，应列入利润表“营业成本”项目的有( )。
A．销售材料成本
B．无形资产处置净损失
C．固定资产盘亏净损失
D．经营出租固定资产折旧费
答案
参考答案：A,D
解析： 营业成本是指企业经营业务所发生的实际成本总额，包括主营业务成本和其他业务成本。选项A和D记入“其他业务成本”科目；选项B和C记入“营业外支出”科目。
搜题请搜索小程序“爱下问搜题”
下列各项中，应列入利润表“营业成本”项目的有( )。
A．销售材料成本
B．无形资产处置净损失
C．固定资产盘亏净损失
D．经营出租固定资产折旧费
参考答案：A,D
解析： 营业成本是指企业经营业务所发生的实际成本总额，包括主营业务成本和其他业务成本。选项A和D记入“其他业务成本”科目；选项B和C记入“营业外支出”科目。
| Motorways are, no doubt the safest roads in Britain. Mile (21) mile, vehicle for vehicle, you are much (22) likely to be killed or seriously injured than on an ordinary road. On (23) hand, if you do have a serious accident on a motorway, fatalities are much more likely to (24) than in a comparable accident (25) on the roads. Motorways have no (26) bends, no roundabouts or traffic lights and (27) speeds are much greater than on other roads. Though the 70 mph limit is (28) in force, it is often treated with the contempt that most drivers have for the 30 mph limit applying in built up areas in Britain. Added to this is the fact that motorway drivers seem to like traveling in groups with perhaps (29) ten meters between each vehicle. The resulting horrific pile-ups (30) one vehicle stops for some reason--mechanical failure, driver error and so on--have become all (31) familiar through pictures in newspapers or on television. How (32) of these drivers realize that it takes a car about one hundred meters to brake to a stop (33) 70 mph Drivers also seem to think that motorway driving gives them complete protection from the changing weather. (34) wet the road, whatever the visibility in mist or fog, they (35) at ridiculous speeds oblivious of police warnings or speed restrictions (36) their journey comes to a conclusion. Perhaps one remedy (37) this motorway madness would be better driver education. At present, learner drivers are barred (38) motorways and are thus as far as this kind of driving is (39) , thrown in at the deep end. However, much more efficient policing is required, (40) it is the duty of the police not only to enforce the law but also to protect the general public from its own foolishness. |
A．for
B．after
C．to
D．by