题目内容

某商场采用毛利率法计算发出存货成本。2017年4月1日,该商场甲类商品库存实际成本为6 500万元,当月入库甲类商品实际成本为7 000万元,销售额为8750万元。甲类商品第一季度实际毛利率为20%。2017年4月30日,该商场甲类商品期末结存的实际成本为( )万元。

A. 6 500
B. 2 660
C. 4 640
D. 5 840

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某商场库存商品采用售价金额核算法进行核算。2019年5月初,库存商品的进价成本为30万元,售价总额为46万元。当月购进商品的进价成本为40万元,售价总额为54万元。当月销售收入为70万元。不考虑其他因素,该商场月末结存商品的实际成本为( )万元。

A. 21
B. 41
C. 31
D. 11

某增值税一般纳税人因管理不善,导致火灾毁损库存原材料一批,该批原材料账面记载的成本为100万元,经确认应转出的增值税税额为13万元,收到保险公司赔偿款56万元。假定不考虑其他因素,经批准属于企业确认该批材料毁损净损失的会计分录是( )。

A. 借:营业外支出 44贷:待处理财产损溢 44
B. 借:管理费用 44贷:待处理财产损溢 44
C. 借:营业外支出 57贷:待处理财产损溢 57
D. 借:管理费用 57贷:待处理财产损溢 57

某公司因暴雨毁损原材料一批,该批材料实际成本为1万元。残料变现价值为0.05万元,保险公司按合同约定赔偿0.3万元。不考虑其他因素,该批材料的毁损净损失为( )万元。

A. 1
B. 0.65
C. 0.05
D. 0.7

Choose the answer that correctly interprets the sentence from the text.1 Learning humanities was secure repetition in China, but it was shaky originality here. (Para. 5)A) If one learned humanities in China, one felt safe because it was all about repeating what had been taught. However, if one learned humanities here, one would be shaking all over because he/she had to come up with his/her own ideas.B) If one learned humanities in China, one just repeated the correct answers given by the teacher and there was no uncertainty at all. However, if one learned humanities here, one had to come up with his/her own ideas, which made one feel insecure and nervous.

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