第31题: [单项选择]乙企业“原材料”科目借方余额300万元,“生产成本”科目借方余额200万元,“物资采购”科目借方余额50万元,“受托代销商品”科目借方余额100万元,“代销商品款”科目借力余额为100万元,“材料成本差异”科目贷方余额30万元,“存货跌价准备”科目贷方余额为20万元。该企业期末资产负债表中“存货”项目应填列的金额为( )万元。 A. 650 B. 500 C. 550 D. 520 参考答案:B
第34题: [单项选择]No one appreciated his work during his lifetime, but________it is clear that he was a great artist. A. in the aftermath B. by the time C. in retrospect D. in this eventuality 参考答案:C 答案解析:习语辨析。in retrospect回顾,回顾往事:review one's work of the past years in retrospect回顾个人以往几年的工作。aftermath(不幸事