试题与答案

茂源工业企业2011年12月31日“原材料”科目余额为200万元,“生产成本”科目余

题型:单项选择题

题目:

茂源工业企业2011年12月31日“原材料”科目余额为200万元,“生产成本”科目余额为70万元,“材料成本差异”科目贷方余额为5万元,“库存商品”科目余额为150万元,“工程物资”科目余额为200万元。假定不考虑其他因素,则该企业2011年12月31日的资产负债表中“存货”项目的金额为( )万元。

A.345
B.415
C.425
D.615

答案:

参考答案:B

解析: 本题主要考核存货核算的内容,工程物资不属于存货。期末资产负债袁中“存货”项目的金额=200+70-5+150=415(万元)。

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