试题与答案

按照我国《企业会计制度》规定,关于企业存货跌价准备的计提方法的叙述正确的有( )。

题型:多项选择题

题目:

按照我国《企业会计制度》规定,关于企业存货跌价准备的计提方法的叙述正确的有( )。

A.应按照存货总体计提

B.与具有类似目的或最终用途井在同一地区生产和销售的产品系列相关,且难以将其与该产品系列的其他项目区别开来进行估计的存货,可以合并计提

C.数量繁多、单价较低的存货可以按照类别计提

D.应按照存货类别计提

E.应按照存货单个项目计提

答案:

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参考答案:作物生长期间施用的肥料,目的是满足作物每个生育阶段的营养需求。

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     A punctual (准时的)person is in the habit of doing a thing at the proper time and is never late in

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     1. ________He is always in a hurry and in the end loses both time and his good name.A lost thing may be found again, but lost time can never be regained.Time is more valuable than material things.2.________The unpunctual man is for ever wasting and mismanaging his most valuable assets as well as the assets of

others'. The unpunctual person is always complaining that he finds no time to answer letters or return calls or keep appointments promptly.3.________He knows that he can not get through his huge amount of

work unless he faithfully attends to every piece of work when it has to be attended to.

     Failure to be punctual in keeping one's appointments is a sign of disrespect towards others.If a person

is invited to dinner and arrives later than the appointed time, he keeps all the other guests waiting for him.

4.________

     Unpunctuality, moreover, is very harmful when it comes to doing one's duty, whether public or private.

Imagine how it would be if those who are put in charge of important tasks failed to be at their proper place at the appointed time.5.________

A. But the man who really has a great deal to do is very careful with his time and seldom complains

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C. In fact, time is life itself.

D. A man who is known to be habitually unpunctual is never trusted by his friends or fellow men.

E. The unpunctual man, on one hand, never does what he has to do at the proper time.

F. All guests present ought to be respected by the host.

G. Usually this will be regarded as a great disrespect to the host and all other guests present.

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