A公司对存货采用单个存货项目计提存货跌价准备的方法,2013年年末关于计提存货跌价准备的资料如下: (1)库存商品甲账面余额为300万元,已计提存货跌价准备30万元。按照一般市场价格预计售价为380万元,预计销售费用和相关税金为10万元。 (2)库存商品乙账面余额为500万,未计提存货跌价准备。库存商品乙中,有40%已签订销售合同,合同价款为230万元;另60%未签订合同,按照一般市场价格预计销售价格为290万元。库存商品乙的预计销售费用和税金为25万元。 (3)库存材料丙因改变生产结构,导致无法使用,准备对外销售。丙材料的账面余额为120万元,预计销售价格为110万元,预计销售费用及相关税金为5万元,未计提跌价准备。 (4)库存材料丁20吨,每吨实际成本1600元。20吨丁材料全部用于生产10件A产品,A产品每件加工成本为2000元,每件一般售价为5000元,现有8件已签订销售合同,合同规定每件售价为4500元,假定销售税费均为销售价格的10%,未计提存货跌价准备。 根据上述资料,回答以下问题:库存材料丁应该计提的跌价准备是()元。
A. 9200
B. 1400
C. 10600
D. 7000
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所谓供给侧改革,就是从供给、生产端入手,通过解除供给约束,积极进行供给干预,促进经济发展。 材料一:我国是全球第二大经济体,但有全球影响力的品牌却寥寥无几。品牌发展严重滞后,成为经济发展的短板。目前,不少行业产能过剩,高品质消费品却供给不足。品牌是连接需求与供给的桥梁和中介,推进品牌建设,能促进经济向“高精尖”转型,可以说,品牌是供给侧改革的重要抓手。 材料二:中国消费品供需面临严重的结构性失衡,表面看是我国居民对国产商品的信心问题,实际凸现的是政府的责任问题。我们需要反思政府出台的标准是不是太低了?政府监管是不是太松了?是不是因政府越位而压缩了市场的空间,导致企业的创新动力不够? 材料三:年轻人逢年过节时往往会为长辈买上一份点心礼盒。很多老字号企业为了凸显企业文化特色,将产品与中国传统节日及习俗相结合,在帮助年轻人回忆节日文化的同时,也加深了企业在消费者心中的品牌形象。请你列举一个我国的传统节日及其习俗,并结合《文化生活》相关知识,说明我们为什么要重视这一传统节日。
Shopping habits in the United States have changed greatly in the last quarter of the 20th century. (1) in the 1900s most American towns and cities had a Main Street. Main Street was always in the heart of a town. This street was (2) on both sides with many (3) businesses. Here, shoppers walked into stores to look at all sorts of merchandise: clothing, furniture, hardware, groceries. (4),some shops offered (5) .These shops included drugstores, restaurants, shoe-repair stores, and barber or hairdressing shops. (6) in the 1950s, a change began to (7) .Too many automobiles had crowded into Main Street (8) too few parking places were (9) shoppers. Because the streets were crowded, merchants began to look with interest at the open spaces (10) the city limits. Open space is what their car-driving customers needed. And open space is what they got (11) the first shopping centre was built. Shopping centres, or rather malls, (12) as a collection of small new stores (13) crowded city centres. 14 by hundreds of free parking space, customers were drawn away from (14) areas to outlying malls. And the growing (16) of shopping centres led (17) to the building of bigger and better瞫tocked stores. (18) the late 1970s,many shopping malls had almost developed into small cities themselves. In addition to providing the (19) of one stop shopping, malls were transformed into landscaped parks, (20)benches, fountains, and outdoor entertainment. 请在3处填上正确答案()
A. varied
B. various
C. sorted
D. mixed u
在沥青路面施工中,需要()。
A. 特别摆正平整度和压实度的关系,一定要在确保平整度的前提下,努力提高压实度
B. 特别摆正平整度和压实度的关系,一定要在确保压实度的前提下,努力提高平整度
C. 特别摆正平整度和厚度的关系,一定要在确保厚度的前提下,努力提高平整度
D. 特别摆正厚度和压实度的关系,一定要在确保厚度的前提下,努力提高压实度