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【单选题】
甲企业拥有乙企业60%的股权,从而将乙企业纳入合并财务报表的编制范围。2×17年9月,甲企业将账面价值为80 000元、计税价格为100 000元的一批库存商品,以100 000元的价格出售给乙企业,后者将其作为库存材料核算,相关税费略。年末,该批存货尚有40%在库,另60%已经计入乙企业当年销售成本。年末甲企业和乙企业个别资产负债表中“存货”项目年末数分别为90 000元和50 000元。甲企业编制的合并资产负债表中“存货”项目的报告价值应为( )元。
A.
132 000
B.
139 000
C.
139 000
D.
100 000
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参考答案：
举一反三
【单选题】After the school sports, our headmaster ______ the prizes.
A.
gave away
B.
gave in
C.
gave off
D.
gave up
查看完整题目与答案
【单选题】Your body language _____ your real emotion.
A.
gave in
B.
gave up
C.
gave away
D.
gave out
查看完整题目与答案
【单选题】生物膜的功能主要决定于( )。
A.
膜的结合水
B.
糖类
C.
膜脂
D.
膜蛋白
查看完整题目与答案
【单选题】降低电源电压调速机械特性硬度（ ），调速平滑性好，损耗较小，投资较大。不变
A.
变大
B.
变小
C.
不变
D.
变化
查看完整题目与答案
【单选题】听力原文：What does the woman want? (10)
A.
She wants to have lunch in the hotel.
B.
She wants to order some food for lunch.
C.
She wants to have breakfast in her room.
D.
She wants to eat something immediately.
查看完整题目与答案
【单选题】要使他励直流电动机调速时保持原来的机械特性硬度,则应采用( )
A.
电枢回路串电阻
B.
降低电源电压
C.
减弱磁通
D.
增大磁通
查看完整题目与答案
【判断题】降低电源电压调速前后机械特性的斜率不变,硬度较高,负载变化时,速度稳定性好。
A.
正确
B.
错误
查看完整题目与答案
【单选题】降低电源电压调速机械特性硬度( ),调速平滑性好,损耗较小,投资较大。
A.
变大
B.
变小
C.
不变
D.
变化
查看完整题目与答案
【单选题】When he opened the box, it ____________ a bad smell.
A.
gave away
B.
gave in
C.
gave out
D.
gave up
查看完整题目与答案
【单选题】What does the woman mean?
A.
She wants a drink.
B.
She doesn't want a drink.
C.
She wants to give the man a drink.
查看完整题目与答案
相关题目：
【单选题】After the school sports, our headmaster ______ the prizes.
A.
gave away
B.
gave in
C.
gave off
D.
gave up
查看完整题目与答案
【单选题】Your body language _____ your real emotion.
A.
gave in
B.
gave up
C.
gave away
D.
gave out
查看完整题目与答案
【单选题】生物膜的功能主要决定于( )。
A.
膜的结合水
B.
糖类
C.
膜脂
D.
膜蛋白
查看完整题目与答案
【单选题】降低电源电压调速机械特性硬度（ ），调速平滑性好，损耗较小，投资较大。不变
A.
变大
B.
变小
C.
不变
D.
变化
查看完整题目与答案
【单选题】听力原文：What does the woman want? (10)
A.
She wants to have lunch in the hotel.
B.
She wants to order some food for lunch.
C.
She wants to have breakfast in her room.
D.
She wants to eat something immediately.
查看完整题目与答案
【单选题】要使他励直流电动机调速时保持原来的机械特性硬度,则应采用( )
A.
电枢回路串电阻
B.
降低电源电压
C.
减弱磁通
D.
增大磁通
查看完整题目与答案
【判断题】降低电源电压调速前后机械特性的斜率不变,硬度较高,负载变化时,速度稳定性好。
A.
正确
B.
错误
查看完整题目与答案
【单选题】降低电源电压调速机械特性硬度( ),调速平滑性好,损耗较小,投资较大。
A.
变大
B.
变小
C.
不变
D.
变化
查看完整题目与答案
【单选题】When he opened the box, it ____________ a bad smell.
A.
gave away
B.
gave in
C.
gave out
D.
gave up
查看完整题目与答案
【单选题】What does the woman mean?
A.
She wants a drink.
B.
She doesn't want a drink.
C.
She wants to give the man a drink.
查看完整题目与答案
参考解析：
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