下列有关存货会计处理的表述中，正确地有()
A.因自然灾害造成的存货净损失，计入营业外支出
B.随商品出售单独计价的包装物成本，计入其他业务支出
C.一般纳税人进口原材料交纳的增值税，计入相关原材料的成本
D.结转商品销售成本时，将相关存货跌价准备调整主营业务成本
E.因非货币性交易换出存货而同时结转的已计提跌价准备，不冲减当期管理费用
参考答案：A, B, E
解析：一般纳税人进口原材料交纳的增值税，不计入相关原材料的成本;结转商品销售成本时，将相关存货跌价准备调整管理费用。
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| ( ) 1. Soccer is a team sport. There are eleven players in each team of a game. The earliest games of soccer in England were not like what we know today. Games were played between two towns. Each team had more than five hundred players, and each team had to try to carry the ball to the other team’s town. Today some towns in England still play like this. ( ) 2. Soccer is a popular sport. Many games are held in different places every year. There lots of soccer fans in many countries in the world. When there is a soccer match, millions of soccer fans go to the games or watch it on TV, radio, and the Internet. ( ) 3. There two kinds of football. One is American football, the other is soccer. In China, many young people like playing soccer. Bur we don’t call it soccer.We call it football.There eleven players in s football team. The football is round. Only the goalkeeper can play it with hands. The other players can’t play it with hands. In the USA, people like playing American football. There also eleven players in a team. The ball is not round. All the players can play it with hands and feet. ( ) 4. Playing soccer is a good exercise; it is a good way to keep fit. When you play soccer, blood moves quickly around your body. Playing soccer can also burned a lot of calories so that you can keep your current(当前的) weight. ( ) 5. Many people like soccer, but some of them don’t like playing soccer,. When there is a football match, they buy tickets to watch it, and cheer on “their” teams. Sometimes they stay at home to watch the match on TV. If they too busy to watch the match, they will feel worried and ask the result about the match as soon as the game over. | |
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