【简答题】【消耗次数：1】
[填空] 是指为储存存货而发生的各种费用。
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【简答题】
存货是指企业为销售或好用而储存的各种[填空] 。
【多选题】
包装物是指为包装本企业产品而储备的各种包装容器，包括
①
随同产品出售而不单独计价的包装物
②
随同产品出售但单独计价的包装物
③
用于储存和保管材料而不对外销售的包装物
④
出租或出借给购货单位的包装物
⑤
各种包装材料
【简答题】
采购成本是指由购买存货而发生的买价和[填空] 构成的成本。
【多选题】
下列费用应当在发生时计入当期损益，不计入存货成本的有（ ）。
①
非正常消耗的直接材料、直接人工和制造费用
②
已验收入库原材料发生的仓储费用
③
生产过程中为达到下一个生产阶段所必需的仓储费用
④
企业提供劳务发生的直接人工和其他直接费用以及可归属的间接费用
⑤
不能归属于使存货达到目前场所和状态的其他支出
【多选题】
下列费用应当在发生时计入当期损益，不计入存货成本的有（ ）。
①
非正常消耗的直接材料、直接人工和制造费用
②
已验收入库原材料发生的仓储费用
③
生产过程中为达到下一个生产阶段所必需的仓储费用
④
企业提供劳务发生的直接人工和其他直接费用以及可归属的间接费用
⑤
不能归属于使存货达到目前场所和状态的其他支出
随机题目
【判断题】
Given that they are fresh from the university, the young people have done a good job.
①
正确
②
错误
【单选题】
The number of pages in this dictionary ___ about two thousand.
①
are
②
has
③
have
④
is
【单选题】
And you find that youre not to be ___ with a position of real responsibility.
①
offered
②
trusted
③
furnished
④
retained
【单选题】
She got married although her parents had not given her their ___.
①
allowance
②
consent
③
permit
④
appreciation
【单选题】
The secretary and principal ___ at the meeting now.
①
are speaking
②
is speaking
③
were making a speech
④
have a speech
【单选题】
“If anybody ___, please put down ___ name,” said the teacher to the monitor.
①
?wants to buy the book/his
②
?want to buy the book/their
③
?will buy the book/one’s
④
?wants to have the book bought/her
【单选题】
About 60 percent of the students ___ from the south, the rest of them ___ from the north and foreign countries.
①
are/is
②
are/are
③
is/are
④
are
【单选题】
Now Tom with his classmates ___ football on the playground.
①
play
②
are playing
③
plays
④
is playing