试题与答案

某企业20×7年3月31日,乙存货的实际成本为100万元,加工该存货至完工产成品估计

题型:单项选择题

题目:

某企业20×7年3月31日,乙存货的实际成本为100万元,加工该存货至完工产成品估计还将发生成本为20万元,估计销售费用和相关税费为2万元,估计用该存货生产的产成品售价、110万元。假定乙存货月初“存货跌价准备”科目余额为0,20×7年3月31日应计提的存货跌价准备为()万元。

A.-10

B.0

C.10

D.12

答案:

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