试题与答案

在进行材料费用的归集和分配时,销售部门发生的材料费用,应直接计入( )。A.管理费

题型:单项选择题

题目:

在进行材料费用的归集和分配时,销售部门发生的材料费用,应直接计入( )。

A.管理费用

B.财务费用

C.销售费用

D.制造费用

答案:

参考答案:C

解析: 新准则将“营业费用”改为“销售费用”。

试题推荐
题型:阅读理解

“An old village woman in her seventies from Zhenjiang Province rented a small house in Shanghai and let visitors to the World Expo live there for free while she slept on a little couch. Her kindness moved(感动) countless people.” Chinese Premier Wen Jiabao said so at the Expo 2010 Shanghai China on October 31 when it ended.

It is a true story. The heroine of it is Ying Miaofang, an old woman from a village of Zhuji City in Shaoxing of Zhejiang Province. “I rented a house in Shanghai and received more than 330 Expo visitors during three months’ time. My house was never empty during that period.” Ying told reporters. She also said it was worth helping so many people to visit the Shanghai World Expo and she was praised by Premier Wen.

In the late of last May. Ying Miaofang paid 1,800yuan per month to rent a small house near Changning Road in Shanghai, and spent more money on a new air conditioner, a refrigerator, a TV set and other things. She published her phone number in the newspaper and opened the house for Expo visitors for free on June 23.

Besides providing a free living place., Ying got up very early every morning to buy food, cook breakfast, clean rooms and wash clothes for those guests. Many of her guests wanted to pay some money to her when they left, but she refused. In order to support the Shanghai Would Expo, Ying spent about 20 thousand yuan in all, which could not be regarded as a little money for a woman from a village.

小题1:The underlined work “countless” has the same meaning as _____

A.enough

B.many

C.few

D.countable小题2:The house cost Ying Miaofang _______ yuan during three months.

A.330

B.1,800

C.5,400

D.20,000小题3:Ying Miaofang is a(n)______________.

A.villager

B.worker

C.officer

D.volunteer小题4:The visitors living in the house which Ying Miaofang rented in Shanghai___________.

A.washed clothes for her

B.helped clean the rooms

C.cooked themselves

D.didn’t need to pay for it小题5:Ying Miaofang was very happy to ____________.

A.have a good time with her friends

B.help the visitors during the World Expo

C.make money for her family

D.have a good harvest in autum

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