题目内容

企业购入材料运输途中发生的合理损耗应计入材料成本,使材料的单位成本减少。 ()

A. 正确
B. 错误

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南方公司采用成本与可变现净值孰低法按单项存货于期末计提存货跌价准备。2011年12月31日,该公司拥有甲、乙两种商品,成本分别为240万元、320万元。其中,甲商品全部签订了销售合同,合同销售价格为200万元,市场价格为190万元,乙商品没有签订销售合同,市场价格为300万元。合同售价和市场价格均不含增值税。该公司预计销售甲、乙商品尚需分别发生销售费用12万元、15万元,不考虑其他相关税费,截止到2011年12月31日,该公司尚未对甲、乙商品计提存货跌价准备。则2011年12月31日,该公司应为甲、乙商品计提的存货跌价准备金额为()万元。

A. 60
B. 77
C. 87
D. 97

Which of the followings can the users do, thanks to wireless Internet access?

A. Read and send e-mail.
Browse the Web and even watch short dramas for cell phone users.
C. Download music, games and video files.
D. All the above.

Newer models of cell phones have features like______.

A. MP3 player
B. PDA
C. a digital camera
D. video-recording capacity

According to the passage, which of the following is TRUE?

A. Chess is an old Indian traveling game.
B. Chess is the oldest game in the world.
Chess was played in Japan and Europe before 1400.
D. Chess was played in India long before 900.

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