物价持续上涨，存货发出采用先进先出法时，月末存货的价值将大于采用后进先出法时月末存货的价值。( )
参考答案：对
解析： 当物价持续上涨时，发出存货如果采用“先进先出法”，会使发出的存货成本较低，月末库存存货的价值较大；如果采用“后进先出法”，会使发出的存货成本较高。月末库存存货的价值较小。因而月末存货的价值采用“先进先出法”要大于采用“后进先出法”。
Burch has been riding his white horse 4 miles to and from school since(自从)the 83 _____ of the semester. “Every morning, wearing my blue jacket and jeans, I’m on my way at 6 am. ” Burch says, “The streets are mostly 84________ at this time of morning. It’s a nice way to start the day. ” The idea was his 85__________. His family were 86______ their vacation on their farm this summer, “My dad just said, ‘Roby, you 87__________ ride your horse to school every day. ’” says Burch. He thought it really was a good idea. When they got back home, Burch asked for permission from the headmaster (校长), Joe Cox, and surprisingly, he got the green light. Cox 88_______ allowed（允许）Burch to keep the horse next to the headmaster’s house. Then his dad helped Burch find the best route to school. It is along back streets and has 89_________ cars than the others. For the return trip every afternoon, Burch leaves school at 5:45 pm. Even now, as the days grow shorter and colder, he continues to ride his horse. “ I will ride my horse even in the coldest weather. ” he says. Burch says the 90________ time he sat on a horse as a four-year-old boy he was afraid. 91__________ now, “it’s what I do best. ” It’s no surprise that he wants to be a cowboy (牛仔) when he grows up. “I love riding horses more than 92 _______ else. ” He says, “It’s really a guy thing. ” |