第23题: [单项选择]How does Clinton differ from other general managers of JVs A. He is able to speak Chinese. B. He has chances to be promoted to a higher position. C. He is a link between his headquarter and Chinese company. 参考答案:C
第29题: [单项选择]某企业由于采用了不同的存货计价方法,使得期初存货计价高出3000元,如果不考虑其他因素的影响,这会使得当期损益______。 A. 增加3000元 B. 减少3000元 C. 不变 D. 无法确定 参考答案:C 答案解析:[考点] 账户的基本结构 [解析] 原材料为资产类科目,期末余额在借方。本期期初余额+本期增加发生额-本期减少发生额=本期期末余额。题中原材料账户余额为:10000+200000-15000