企业某种原材料的账面成本为50万元,市场价格为45万元。该原材料全部用于产品生产,生

题型:单项选择题

问题:

企业某种原材料的账面成本为50万元,市场价格为45万元。该原材料全部用于产品生产,生产出产成品的销售价格总额为100万元:生产过程中需要发生的职工薪酬总额为20万元,制造费用总额为20万元。假定该原材料以前未计提存货跌价准备,且不考虑其他因素,企业应为该原材料计提的存货跌价准备为()万元。

A.0

B.5

C.10

D.15

考点:资产评估师财务会计综合练习财务会计综合练习题库
题型:单项选择题
It Seemed Like a Good Idea at the Time
I really only meant it as a joke.  I wasn't trying to steal anything honestly.
My friend Matthew started bringing his new cell phone to class last week. He was walking around bragging (吹嘘) about it to everyone. He was saying, "My cell phone can download (下载) the newest 41 off the internet."Then he 42everyone by downloading a game and starting to play it. The pictures and sound were really 43 .
44 class, he would use his cell phone to watch TV. The rest of us didn't have a phone like 45 , so we had to crowd around him. I was just trying to see the screen, 46 there were so many other kids that I could not see it clearly. I was getting really jealous (嫉妒).
But then yesterday, he forgot his cell phone at the end of class. He left it right on his desk. 47 noticed it was there except me. I decided to teach him a lesson. I took his phone quietly off the desk, and put it in my own bag. My 48 was to give it back to him the next day. I 49 wanted to see his reaction (反应). Maybe he would stop being such a show-off.
But this morning he rushed into class, screaming and yelling (吼叫). He was very 50 and almost mad. He started accusing (指责) different people of 51 his phone, but I had it in my 52 the whole time. He even started fighting with another classmate 53 Matthew was sure that person had taken it. The teacher sent them to the headmaster's office. They 54 got in a lot of trouble. Now I don't know what to 55 ! If I tell him that I took the cell phone, he'll think I stole it. If I don't tell him, then I really did steal it. How did I get into such a trouble?
小题1:
A.adsB.songsC.filmsD.games
小题2:
A.gaveB.showedC.lentD.asked
小题3:
A.goodB.badC.noisyD.unclear
小题4:
A.AfterB.DuringC.InD.From
小题5:
A.hersB.oursC.hisD.theirs
小题6:
A.andB.butC.thenD.so
小题7:
A.EverybodyB.SomebodyC.AnybodyD.Nobody
小题8:
A.planB.suggestionC.dreamD.action
小题9:
A.alwaysB.hardlyC.justD.sometimes
小题10:
A.happyB.quietC.sadD.angry
小题11:
A.losingB.stealingC.playingD.using
小题12:
A.deskB.handC.bagD.pocket
小题13:
A.ifB.becauseC.untilD.though
小题14:
A.bothB.allC.neitherD.none
小题15:
A.sayB.takeC.seeD.do
题型:单项选择题

(一)资料
2005年4月,某市审计机关派出审计组对某企业2004年度财务收支进行审计,有关固定资产业务的审计情况如下:
(1)审计方案中确定对同定资产业务的审计目标是证实固定资产的存在性、完整性、分类的合理性、计价的正确性、折旧方法选用的合规性、折旧额计算的正确性、账务处理的正确性。
(2)审计人员决定先对固定资产循环的内部控制进行测试,然后据以确定实质性审查的范围和重点。
(3)审计人员主要通过监盘手段对固定资产的存在性加以审查。由于固定资产数量较多,为节约时间,审计人员决定不对房屋、建筑物等不可移动的固定资产进行抽查验证,对可移动的固定资产在较大范围内抽查验证,并将抽查验证的范围和项目预先告知被审计单位,以便其做好准备。审计组长要求审计人员监盘固定资产时不仅要注意固定资产是否真实存在,还要关注其新旧程度是否与账面记录一致。
(4)在审查固定资产的计价和账务处理的正确性时,审计人员发现:
①2004年9月,该企业购入需安装的甲设备一台,按含税价20万元记入固定资产,运杂费及安装费共计4万元记入管理费用。
②2004年10月,该企业对原有一台价值30万元的乙设备进行改造,增加补充设备价值45000元,安装费2000元,拆除零部件变价收入1000元,该企业将乙设备按345000元调整固定资产入账价值,将安装费扣除变卖收入的余额记入管理费用。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

对于该企业甲设备的账务处理,审计人员认为( )。

A.正确

B.错误,运杂费及安装费应记入制造费用

C.错误,运杂费及安装费应记入固定资产价值

D.错误,运杂费应记入管理费用,安装费应记入固定资产价值

题型:单项选择题

幼林需迅速扩大营养器官,促进分生组织生长,可适当增施()。

A、氮肥

B、钾肥

C、磷肥

D、钙肥

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指出狭义和广义信息资源的区别和联系。

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参照《企业职工伤亡事故分类标准》(GB6441-1986),下列危险、有害因素分类中,哪种属于起重伤害( )

A.在塔吊试验运行时,吊勾上悬挂重物的钢丝绳突然断折,将小王双腿砸成骨折
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C.老赵在检修天车时,因电线漏电,被电灼伤
D.小孙开车运送起重机配件,途中因刹车失灵,造成侧翻,被挤伤

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