【判断题】【消耗次数：1】
存货期末计价应按照成本与可变现净值孰高计量，如果成本高于可变现净值不用计提存货跌价准备。( )
①
正确
②
错误
参考答案：
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相关题目
【简答题】
存货发生减值是因为可变现净值低于[填空1]
【多选题】
当存货存在以下情况之一时，表明存货的可变现净值为零（）。
①
已霉烂变质的存货
②
已过期且无转让价值的存货
③
生产中已不再需要，并且已无使用价值和转让价值的存货
④
其它足以证明已无使用价值和转让价值的存货
【单选题】
甲公司发出存货采用先进先出法计价，期末存货按成本与可变现净值孰低法计价。2013年1月1日将发出存货由先进先出法改为移动加权平均法。2013年年初存货账面价值为3600元，数量60千克，2013年3月、5月分别购入材料300千克、450千克，单价分别为65元、70元，6月领用350千克，采用未来适用法处理该项会计政策变更，若期末该存货的可变现净值为27600元，由于发出存货计价方法的改变对期末计提存货跌价准备的影响金额为（ ）元。
①
4550
②
-1141.4
③
3408.6
④
-3408.6
【单选题】
某股份有限公司从2×16年1月1日起对期末存货采用成本与可变现净值孰低法计价,成本与可变现净值的比较采用单项比较法。该公司2×16年6月30日A、B、C三种存货的成本分别为:30万元、21万元、36万元;A、B、C三种存货的可变现净值分别为:28万元、25万元、36万元。该公司当年6月30日资产负债表中反映的存货净额为( )。
①
85万元
②
87万元
③
88万元
④
91万元
【单选题】
A公司为B公司的母公司，2014年5月B公司从A公司购入的150万元存货，本年全部没有实现销售，期末该批存货的可变现净值为105万元，B公司计提了45万元的存货跌价准备，A公司销售该存货的成本120万元，2014年末在A公司编制合并财务报表时对该准备项目所作的抵销分录为（ ）。
①
借：资产减值损失 150 000
贷：存货——存货跌价准备 150 000
②
借：存货——存货跌价准备 150 000
贷：资产减值损失 150 000
③
借：存货——存货跌价准备 300 000
贷：资产减值损失 300 000
④
借：未分配利润——年初 300 000
贷：存货——存货跌价准备 300 000
随机题目
【单选题】
<img src=https://huaweicloudobs.ahjxjy.cn/50B8AB3880EC4FD1901EE390ABF55B59.png title=2.png alt=2.png/>
①
<img src=https://huaweicloudobs.ahjxjy.cn/5758B772498446FA82AC77D6D7F305E8.png title=2-1.png alt=2-1.png/>
②
<img src=https://huaweicloudobs.ahjxjy.cn/B6454D5F78F647A4D82E69A2B2819675.png title=2-2.png alt=2-2.png/>
③
<img src=https://huaweicloudobs.ahjxjy.cn/752DB2A405FFF9EE7DA06D85FB42F136.png title=2-3.png alt=2-3.png/>
④
<img src=https://huaweicloudobs.ahjxjy.cn/CEF05144723A27B982B70DE56A618B07.png title=2-4.png alt=2-4.png/>
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.4. What did the biggest of the group mean by shaking his head?
①
He did not want to say anything about what Robert had done.B. He had not thought Robert could play so wonderfully.C. He did not want to make friends with Robert.D. He did not think Robert played basketball well.
②
He had not thought Robert could play so wonderfully.
③
He did not want to make friends with Robert..
④
He did not think Robert played basketball well.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.2. Why would it not be easy for Robert to prove himself?
①
Because he was not sure if he was really strong.
②
Because he was new and was not wanted in the street.
③
Because the other boys had found out what kind of a boy he was.
④
Because he must choose the best way to prove himself.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.1.What does “This did not help to make him less lonely” mean?
①
Robert felt more lonely because the other boys wanted to test him.
②
Robert did not want himself to be less lonely.
③
Robert felt as lonely as before when the other boys tried to find out what kind of a boy he was.
④
The other boys did not want to make Robert feel less lonely.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.Which of the following is the best title for this passage?
①
Ways to Prove Oneself.
②
Robert Is Lonely.
③
Just One of the Boys. D.
④
A Saturday Basketball
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.3.When did Robert decide to prove himself by playing basketball?
①
After he had thought about the other two ways mentioned in paragraph one.
②
Long before he moved into the street.
③
When the other boys came down to the playground.
④
As soon as he showed what he was made of in front of the other boys.
【单选题】
Do you know the man _______?
①
whom I spoke
②
to who spoke
③
I spoke to
④
that I spoke