出租、出借的周转材料包装物因不能使用而报废时,其残料价值应计入其他业务成本。
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企业采用计划成本进行材料日常核算时,月末计算领用材料应分摊的差异,无论是节约差还是超支差,均记入“材料成本差异”科目的贷方。
A. 对
B. 错
以前会计期间已计提存货跌价准备的某项存货,当其可变现净值恢复到等于或大于成本时,应将该项存货跌价准备的账面已提数全部冲回。
A. 对
B. 错
One of the toughest jobs of managers and executives is_____ how to engage their employees.
A. to figure out
B. to be figuring out
C. figure out
D. figured out
They are invented to be very smart, robots still can’t _____replace humans.
A. If only
B. Eventhough
C. As if
D. Just as