试题与答案

在移动平均价下,以下说法正确的是()。A、货到票未到:移动平均价下,收发票时的价差,

题型:多项选择题

题目:

在移动平均价下,以下说法正确的是()。

A、货到票未到:移动平均价下,收发票时的价差,如果库存充足则直接更新库存价值;如果库存低于发票数量,则按比例一部分更新“库存”价值,一部分记入“主营业务成本-差异”科目

B、移动平均价下,先进行发票校验票,再收货时(收购工厂为正库存)按发票金额更新“库存”价值

C、当物料从一个工厂移库到另一个工厂时,当收货工厂是负库存且收收货后仍为负库存的情况下,价值全部记入到“主营业务成本-差异”科目

D、货到票未到:移动平均价下,收发票时的价差,直接更新库存价值

答案:

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题型:阅读理解

阅读下面短文,把A~E五个句子填人文中空缺处(1-4),使短文内容完整。

    Plants are very important. 1.            But animals and man can't make food from air, water and sunlight.

Animals can get their food by eating plants and other animals. 2.            So animals and man need plants in

order to live. This is why there are so many plants around us. 

   3.            f1owering plants and non-flowering plants. Almost all the trees around us are flowering plants.

You can know some trees from their flowers and fruits. Non-flowering plants do not grow flowers. You

can not see many non-flowering plants around you. If you look carefully at the plants around you, you will

find that there are many kinds of plants. Some plants are large and some are small. 4.           

A. But anyhow without the plants around us we can't live on the earth.

B. Man gets his food by eating plants and animals, too.

C. This is because plants can make food from air, water and sunlight.

D. There are two kinds of plants.

E. Plants are very important for us and animals.

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