第17题: [单项选择]某商场采用售价金额核算法对库存商品进行核算。本月月初库存商品进价成本总额30万元,售价总额46万元;本月购进商品进价成本总额40万元,售价总额54万元;本月销售商品售价总额80万元。假设不考虑相关税费,该商场期末商品的实际成本为()万元。 A. 14 B. 56 C. 12 D. 16 参考答案:A 答案解析:本题考核售价金额核算法的计算。商品进销差价率=[(46-30)+(54=40)]/(46+54)=30%;销售商品应该结转的实际成本=80×(1-30%)=56(万元);商场期末商品的实际成本=30+40-56=14(万元)。
第21题: [简答题]A. We usually pay a visit to that bank. B. We usually write to that bank for permission. C. We exchange some staff each other. D. We exchange the control document and test keys. 参考答案: 答案解析:[解析] Basically, what do we do if we establish a correspondent relationship with a foreign bank