问题 问答题

华远公司20×8年1月1日实行现时成本会计,12月31日传统财务会计和现时成本会计的有关科目余额如下:

项目 传统财务会计 现时成本会计
存货 900000 1500000
固定资产 1050000 1080000
商品销售成本 1810000 2280000
折旧费 92000 89500
要求:根据传统财务会计与现时成本会计相同项目的差异,计算20×8年度的未实现持产损益和已实现持产损益数额。

答案

参考答案:年内未实现持产损益:
在存货中体现:1500000-900000=600000(元)
在固定资产中体现:1080000-1050000=30000(元)
合计:630000(元)
年内已实现持产损益:
在商品销售成本中体现:2280000-1810000=470000(元)
在折旧费中体现:92000-89500=2500(元)
合计:472500(元)

单项选择题

I was a single parent of four small children, working at a low paid job. Money was always tight, but we had a (1) over our heads, food on the table, clothes on our backs, and if not a lot, always (2) . Not knowing we were poor, my kids just thought I was (3) . I’ve always been glad about that.

It was Christmas time, and although there wasn’t (4) for a lot of gifts, we planned to celebrate with a family party. But the big (5) for the kids was the fun of Christmas (6) .

They planned weeks ahead of time, asking (7) what they wanted for Christmas. Fortunately, I had saved MYM120 for (8) to share by all five of us.

The big (9) arrived. I gave each kid a twenty-dollar bill and (10) them to look for gifts of about four dollars each. Then everyone scattered. We had two hours to shop; then we would (11) back at the "Santa’s Workshop"

Driving home, everyone was in high Christmas spirits, (12) my younger daughter, Ginger, who was unusually (13) She had only one small, flat bag with a few candies—fiftycent candies I was so angry, but I didn’t say anything (14) we got home. I called her into my bedroom and closed the door, (15) to be angry again. This is what she told me.

"I was looking (16) thinking of what to buy, and I (17) to read the little cards on the ’Giving Trees’. One was for a little girl, four years old, and all she (18) for Christmas was a doll. So I took the card off the tree and (19) the doll for her. We have so much and she doesn’t have anything. "

I never felt so (20) as I did that day.

9()。

A.improvement 

B.problem 

C.surprise 

D.excitement

单项选择题 A1型题