问题 单项选择题

2013年9月3日,北京公司与上海公司签订了一份不可撤销的销售合同,双方约定,2014年7月20日,北京公司应按每台104万元的价格向上海公司提供A产品12台。2013年12月31日,北京公司A产品的账面价值(成本)为1120万元,数量为10台,单位成本为112万元。2013年12月31日,A产品的市场销售价格为100万元/台。销售10台A产品预计发生销售费用及税金为20万元。2013年12月31日,北京公司应该计提的存货跌价准备金额为()万元。

A.108

B.100

C.0

D.160

答案

参考答案:B

解析:根据北京公司与上海公司签订的销售合同规定,该批A产品的销售价格已由销售合同约定,并且其库存数量小于销售合同约定的数量,因此,计算A产品的可变现净值应以销售合同约定的价格104万元作为计量基础,其可变现净值=104×10-20=1020(万元),低于其成本1120万元,2013年12月31日,北京公司应该计提的存货跌价准备金额=1120-1020=100(万元)。

填空题
单项选择题

Randy Kraus was paralyzed. His left side was useless. But his right hand was (1) enough to lift a bucket to his forehead. Once, he’d been a police officer and owned a private-eye agency. Once, he’d been p and able. Now, he felt he was nothing.

His (2) started with Parkinson’s disease, but it didn’t (3) there. In July 2002, the 60 year old Kraus went into the hospital for an operation to control the shaking. (4) , during the operation, he had a stroke. He was paralyzed. The (5) man, who loved golf, could think, but couldn’t (6) . Kraus wanted the doctors to (7) it to him straight. "You may never walk again, " they told him. "Maybe you won’t (8) be able to talk. "

Once at home, he (9) he couldn’t lift a fork or take a drink by himself. Physical treatment was so painful and slow. What did he have to (10) for So now Kraus held the gun against his head. (11) the cold metal on his skin, he began to consider not his pain, but the pain he (12) cause his wife, daughters and grandchildren. He didn’t pull the trigger.

"You are where you are", his exercise physiologist, Andrew Garud told him. "The pace would be slow; the pain would be (13) . But as long as you are (14) , you have the ability to get better. " After three months of (15) with Garud, Kraus wanted to see if he could (16) . He could. Then he took three steps, sat down and cried like a baby. One step (17) to another. Next he managed a short walk. It was the hardest (18) of Kraus’s life.

Garud kept saying he could (19) more. Now, Kraus can brush his teeth, shave himself and get around the house with a walker. Little success only the paralyzed can (20) understand.

19().

A.hold

B.walk

C.prevent

D.do