某企业有如下与存货相关的业务，下列表述正确的有（）
A.待出售的A原材料，资产负债表日的成本高于市价，按两者的差额计提跌价准备
B.待售的B产品资产负债表日，成本高于市价，但因该产品已订立销售合同且按合同价计算的可变现净值高于成本，未计提存货跌价准备
C.专门用于生产D产品的C原材料，资产负债表日，C原材料的成本高于市价，但用C原材料生产的D产品未发生减值，因此未对C原材料计提跌价准备
D.待售的F产品已腐烂变质，将全部F产品成本转入当期损益
E.已计提减值准备的X产品因原计提减值准备的因素消失，可变现净值高于成本，转回原已计提的跌价准备
参考答案：A, B, C, D, E
| Mr. Faugel was convinced that student nervousness had affected their scores; to reduce the anxiety of these students who had already been tested, he gave 22 of them a beta blocker before readministration of the test. Their scores improved significantly. The other 8 students (who did not receive the beta blockers) improved only slightly. Second-time test-takers nation-wide had average improvements which were similar to those in Faugel’s non-beta blocker group. Beta blockers are prescription drugs which have been around for 25 years. These medications, which interfere with the effects of adrenalin, have been used for heart conditions and for minor stress such as stage fright. Now they are used for test anxiety. These drugs seem to help test-takers who have low scores because of test fright, but not those who do not know the material. Since there can be side effects from these beta blockers, physicians are not ready to prescribe them routinely for all test-takers. |
Why are beta blockers not prescribed regularly
A．Students are expected to do poorly.
B．There are side effects.
C．The drugs are only 25 years old.
D．They cause test anxiety.