试题与答案

长江公司期末存货采用成本与可变现净值孰低计量,并且按单项存货计提存货跌价准备。存货跌

题型:单项选择题

题目:

长江公司期末存货采用成本与可变现净值孰低计量,并且按单项存货计提存货跌价准备。存货跌价准备期初余额为0。2015年12月31日,长江公司存货中包括:150件甲产品和50件乙产品,单位产品成本均为120万元。其中,150件甲产品签订有不可撤销的销售合同,每件合同价格(不含增值税,下同)为150万元,市场价格预期为118万元;50件乙产品没有签订销售合同,每件市场价格预期为118万元。销售每件甲产品、乙产品预期发生的销售费用及税金均为2万元。关于存货跌价准备的计提,下列说法中正确的是()。

A.应按甲产品和乙产品成本总额大于可变现净值总额的差额计提存货跌价准备

B.甲产品和乙产品应分别计提存货跌价准备

C.计算单位甲产品可变现净值的估计售价为118万元

D.计算单位乙产品可变现净值的估计售价为150万元

答案:

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Road politeness is not only good manners, but good sense too. It takes the most cool-headed drivers great patience to give up the desire to beat back when forced to face rude driving. On the other hand, a little politeness goes a long way towards reducing the possibility of quarrelling and fighting. A friendly nod or a wave of thanks in answer to an act of politeness helps to create an atmosphere of good will and calmness so necessary in modern traffic conditions. But such behaviors of politeness are by no means enough. Many drivers nowadays don’t even seem able to recognize politeness when they see it.
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An experienced driver, whose manners are faultless, told me it would help if drivers learnt to correctly join in traffic stream without causing total blockages that give rise to unpleasant feelings. Unfortunately, modern drivers can’t even learn to drive,let alone master the roadmanship. Years ago, experts warned us that the fast increase of the car ownership would demand more give-and-take from all road users. It is high time for all of us to take this message to heart.

According to the writer,a good driver shoat______.

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