问题 不定项选择 共用题干题

某企业在生产丁产品过程中,产生不可修复废品50件,可修复废品100件,有关资料如下:(1)不可修复废品按其所消耗定额费用计算废品的生产成本。其中原材料费用定额为210元,已完成的定额工时共计360小时,每小时的费用定额为:直接人工2.8元,制造费用13.5元。(2)可修复废品的修复费用为直接材料2500元,直接人工2000元,制造费用2600元。(3)可修复废品和不可修复废品回收废品残料计价1200元,应由过失人赔偿500元。废品净损失由当月同种合格产品成本负担。要求:根据上述资料,不考虑其他条件,分析回答下列第(1)-(4)小题。

结转回收残料及过失人赔偿的会计分录为()。

A.借:原材料1200其他应收款500贷:营业外支出1700

B.借:原材料1200其他应收款500贷:废品损失——丁产品1200营业外支出500

C.借:原材料1200其他应收款500贷:废品损失——丁产品1700

D.借:原材料1200其他应收款500贷:废品损失——丁产品500营业外支出1200

答案

参考答案:C

阅读理解

主观性阅读。

     Toto was a baby elephant. Her trunk was only one meter long. When she heard her father making a

noise, Toto raised her trunk, too. The only noise that she could make  was very  very   little,  like a  toy

whistle ( 啸叫 ). (2 ) Toto saw her mother pulling leaves from the top of a tree to eat them. She  tried

to reach the lowest ( 3 ) branch, but she couldn't. So her father and mother had to help her to break the

branch and it fell down to the ground. Toto was happy that she could eat the leaves.

     As it was a hot day, flies ( 苍蝇 ) sat in the corners of her eyes. She shook ( 摇 ) her head, but the

flies stayed there. She saw her mother pulling some grass with her trunk to drive off the flies.

     ( 4 ) Toto 发觉这一点都不难.When the elephant walked to a river, her father would help her have

a bath. He put the water in his trunk and poured it onto Toto's back. She was very happy and cool.

1. 回答问题:How long is the baby elephant's trunk? ___________________________________

2. 译成汉语:                                                                  

3. 猜测词义:___________________________________________________________________

4. 译成英语:                                                                  

5.回答问题:How did the father help the baby elephant to have a bath?

   ____________________________________________________________________________

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