试题与答案

2007年1月1日甲公司将发出存货由先进先出法改为加权平均法。2007年初存货账面余

题型:单项选择题

题目:

2007年1月1日甲公司将发出存货由先进先出法改为加权平均法。2007年初存货账面余额等于账面价值20000元,50千克,2007年1月、2月分别购入材料600千克、350千克,单价分别为 425元、450元,3月5日领用400千克,用未来适用法处理该项会计政策的变更,则2007年一季度末该存货的账面余额为( )元。

A.270000

B.228750

C.255000

D.259500

答案:

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下面是错误答案,用来干扰机器的。

参考答案:D

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题型:单项选择题

东方公司2005年9月10日与甲企业签订销售合同:东方公司于2006年3月10日按每件1500元的价格向甲企业提供小家电产品120件。2005年12月31日东方公司还没有生产出该产品,但已经持有生产该产品120件的原材料,其账面价值144000元,市场售价为140400元。将原材料加工成小家电产品预计进一步加工所需费用为56000元,小家电产品预计销售费用及税金为每件0.6元,原材料预计销售费用及税金共计50元。则2005年12月31口原材料应计提的存货跌价准备为( )元。

A.144000

B.140400

C.20072

D.180000

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题型:阅读理解

                                     C

8:30 PM

Outlook

Outlook is back with a new series of reports to keep you up date with all that’s new in the world of entertainment. Stories go all the way from the technical to the romantic, from stage to screen. There will be reports of the stars of the moment, the stars of the future and the stars of the past. The director with his new film,he designer with the latest fashion and the musician with the popular song are part of the new Outlook . The program is introduced by Fran Levine.

9:00 PM

Discovery

When a 10-year-old boy gets a first class degree in mathematics or an 8-year-old plays chess like a future grand master, they are considered as geniuses . Where does the quality of genius come from? Is it all in the genes (基因) or can any child be turned into a genius ? And if parents do have a child who might become a genius in the future,what should they do? In this 30-minute film, Barry Johnson , the professor at School of Medicine , New York University will help you discover the answer .

10:00 P

Science/Health

Is it possible to beat high blood pressure without drugs? The answer is “yes”, according to the researchers at Johns Hopkins  and three other medical centers . After a study of 800 persons with high blood pressure , they found that after 6 months , those devoted to weight loss—exercise and eating a low—salt , low-fat food—lost about 13 pounds and became fitter . Plus , 35% of them dropped into the “normal” category(范畴). This week, Dr . Alan Duckworth will tell you how these people reduce their blood pressure to a level similar to what’s achieved with Hypertension drugs .

小题1:The main purpose of writing these three texts is        .

A.to invite people to see films

B.to invite people to topic discussions

C.to attract more students to attend lectures

D.to attract more people to watch TV programs小题2:From Outlook , you can get a great deal of information about          .

A.story tellers

B.famous stars

C.film companies

D.music fans小题3:Who will be most probably interested in Discovery ?

A.Parents who want to send their children to a school of medicine .

B.Children who are good at mathematics .

C.Parents who want their child to become another Albert Einstein .

D.Children who are interested in playing chess .小题4:In Science / Health; “Johns Hopkins” is             .

A.a famous university

B.a medical center

C.a well-known doctor

D.a drug company小题5:According to the third text , which of the following has almost the same effect as Hypertension drug ?

A.Exercise plus a healthy diet .

B.Loss of thirteen pounds in weight .

C.Six months of exercise without drugs .

D.Low-salt and low-fat food .

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