第3题: [多项选择]以下关于存货可变现净值的表述中正确的有( )。 A. 确定存货的可变现净值应当考虑持有存货的目的 B. 确定存货的可变现净值应当考虑资产负债表日后事项等的影响 C. 企业加工特定产品持有的存货,应当以估计售价减去估计的销售税费后的金额确定其可变现净值 D. 企业持有的超过合同数量的存货,超出部分可变现净值也应以合同价格作为计算基础 参考答案:A,B 答案解析:[解析] 企业为加工特定产品持有的存货,应当以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售税费后的金额确定其可变现净值,选项C错误;企业持有的超出合同数量的存货,超出部分可变现净
第34题: [单项选择]A. The costumes weren’t as good as the scenery. B. The scenery could have been more realistic. C. She wishes she had seen the play. D. The actors in the play weren’t students. 参考答案:A 答案解析:[解析] M: I really enjoy the play. The students did a great job with the scenery. It looks so auth