题目内容

Mr. White, who ________ in Shanghai for seven years, is a manager of a company in Beijing.

A. was working
B. worked
C. had worked
D. has worked

查看答案

搜索结果不匹配？点我反馈

更多问题

My son turned to bookstores and libraries seeking information about the book recommended by his professor, but ________ none.

A. would find
B. had found
C. found
D. has been finding

完形填空Amarket is a place where we get food.My 1goes there every day. Two or three 2 ago, I went with her to a 3near our home. When we went inside,I sawthefloor was 4because there werea lot of people going 5 here.It was very noisy because so many people were speaking 6 . The employees and the people were very 7 . There were many vegetables, several kinds offish and a lot ofmeat there. My mother 8to buysome, but therewere too many people. We had to wait for a longtime 9 we could buyall the food we needed. Now everything in the market is much 10 than before.

华强公司属于一般纳税企业，原材料日常核算采用计划成本法，计划单位成本为10元/千克。1月31日“原材料”科目的期末借方余额为70 000元，“材料成本差异”科目的期末贷方余额为707元，2月份发生下列业务：（1）2月6日收到有关原材料的结算清单。清单上注明原材料500千克，买价4 500元，增值税率13%，运杂费325元，增值税率6%。材料短缺20千克，经查属正常损耗。所有款项以支票结算。（2）2月18日，发出原材料5 100千克。其中，生产产品耗用4 800千克，生产车间管理领用100千克，安装该车间设备时领用200千克。（3）2月28日，购入原材料3 000千克，买价27 000元，增值税率13%，承担运杂费1 932元，增值税率6%，款项均以支票结算，原材料如数验收入库。要求：（1）计算本月份原材料成本差异率（2）结转发出原材料的计划成本（3）结转发出原材料应负担的成本差异（4）计算本月发出原材料的实际成本

华强公司采用“成本与可变现净值孰低法”对存货进行期末计价，并运用“备抵法”进行相应的账务处理。2018年初“存货跌价准备”科目的余额为贷方4 000元，年末存货的账面成本为200 000元，预计可变现净值为190 000元。2019年年末该存货的预计可变现净值为185 000元。2020年年末该存货的可变现净值有所恢复，预计可变现净值为195 000元。要求：计算华强公司每年末记入“存货跌价准备”科目的金额，并做出会计分录。