2004年4月5日,A公司与B公司签订了一份销售合同,双方约定2005年1月10日A公司应按每件6万元的价格向B公司提供甲商品10件。2004年12月31日,A公司甲商品的单位成本为4.9万元,数量为20件,其账面价值(成本)为98万元。2004年12月31日甲商品的市场销售价格为5.6万元,若销售甲商品时每件的销售费用为1万元。在上述情况下,2004年12月31日结存的20台甲商品的账面价值为()万元。
A. 96
B. 98
C. 100
D. 92
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文: In bringing up children, every parent watches eagerly the child's learning each new skill: the first spoken words, the first independent steps, or the beginning of reading and writing. It is often tempting to hurry the child beyond his natural learning rate, but this can set up dangerous feelings of failure and states of worry in the child. This might happen at any stage. Oh the other hand, though, if a child is left alone too much, or without any learning opportunities, he will lose his natural enthusiasm for life and his desire to find out new things for himself.
Parents vary greatly in their degree of strictness towards their children. Some may be especially strict in money matters. Others are strict in coming home at night or for meals on time.
As regards the development of moral standards in the growing child consistency is very important in parental teaching. To forbid a thing one day and excuse it the next is no foundation for morality. Also, parents should realize that "example is better than principles". If they are not honest and do not practice what they advise, their children may grow confused, and emotionally insecure when they grow old enough to think for themselves, and realize they have been fooled.
(1)
A. He will experience feelings of failure.
B. He will experience states of worry.
C. He will lose his natural enthusiasm for life.
D. He will become angry.