中级口译练习答案 03旅游观光

2024-09-30

中级口译练习答案 03旅游观光（精选3篇）

中级口译练习答案 03旅游观光篇1

中级口译翻译练习

1.Bill Gates is smiling again.The boyish enthusiasm is back, and the grueling burdens of monopoly lawsuits and dotcom downturns are receding.America’s best-known billionaire is back to doing what he has always done best-designing exciting new products and making barrels of money.The Launch of Office XP,a sophisticated rethink of Microsoft’s most popular business toll at the end of this May,marks merely the opening shot in a forthcoming technological blitz that Gates is serenely convinced will cement his companuy’s status as the unshakable colossus of computing.“It’s great to see people enthused about what we are doing.”Gates happily declares.2.China,the world’s most populous nation,joined the World Trade Organization on November 10,2001,thus ending 15 years of negotiations,offering China a new place at the table of nations and giving new life to centuries of dreams.The admission is one of China’s most significant diplomatic achievements since it displaced Taiwan and took a seat on the United Nations Securities Council in 1971,soon after which then President Richard Nixon made his famous trip to Beijing.Admission means China will enjoy protection against the imposition of barriers on its goods.The United States will cease the annual review

procedure

which

Congress considers ending”normal trade relations” with China based on its human rights performance.中口翻译答案

1.比尔。盖茨又一次微笑了。他那孩童般的热情又回来了。那场另人身心疲惫的反垄断诉讼案以及网络公司低迷徘徊的局面正在接近尾声。美国这们闻名遐迩的亿万富翁重新做起了他一贯最拿手的工作－设计激动人心的新产品并赚得大把的钞票。

5月底，微软将其最受欢迎的办公商务软件的经典改进版Office XP投放市场，打响了该公司即将闪电式推出一系列新技术产品的第一炮。盖茨深信，这些产品将巩固其公司作为计算机行业不可动摇的“航空母舰”地位。

盖茨不无骄傲地说：“看到人们对我们所从事的工作如此热心，真是太棒了。”

2．中国这个世界上人口最多的国家，于2001年11月10加入了世界贸易组织，从而结束了15年的漫长谈判，为中国在国际上赢得了一个新的席位，并为几个世纪以来的梦想注入了新的活力。

加入WTO是自1971年中国取代台湾获得联合国安理会席位（那以后不久，理查德。尼克松总统便开始了其著名的北京之行）以来中国所取得的最为重大的外交成就之一。

加入WTO表明中国将得以保护其商品免遭惩罚性贸易关卡。美国将停止其一年一度的对华贸易审查程序。在这个审查程序中，美国国会总是以中国的人权状况为由来审议终止与中国的“正常贸易关系”。

中级口译练习答案 03旅游观光篇2

promise 17.make compromise 18.does not work 19.be ready

20.agreed on a solution 3.a powerful opportunity 4.denying

5.lead to

6.win-win

7.how to

8.state the problem 9.clearly define 10.both of you agree

Part B: Listening Comprehension 1—5 CABCB

11—15 CDBAD

21－25 CABDA

Part C: Listening and Translation

6—10

BDDAB

16－20 DACCB 26－30 DACCD I.Sentence Translation 1.如今，家庭成员往往在晚上、周末或其他闲暇时间观看电视节目，不再读书或闲谈。

2.现在的年轻人对自己的职业选择没有什么方向。这是因为他们先前没有实际的就业经验。

3.我们看到亚洲在我们的双边贸易和投资关系方面提供了巨大的增长潜力。我希望这种增长持续下去并且加快速度。

4.电子商务的出现以及网络经济的快速发展，正在为中国国内外贸易提供了新的增长机遇。

5.在我国，人民的生活水平在改善。如今，300多万孩子有了健康保险。250多万个家庭脱离了贫困。

II．Passage Translation Passage 1 我是一名电脑程序员。我的难处是因为我母亲。她现在已经70多岁，确实需要人顾，因为我父亲在10多年前因车祸死亡。然而她住在乡下，那里没有我可以做的工作，没有点点英语——专业致力于四六级、考研和口译口语

mon people should benefit most directly from the attainment of this goal.They will live more comfortably in bigger space.Among the basic necessities of life—food, clothing, shelter and transportation—housing is an important element, accounting for a big portion in the money they spend.In 2007, the average per capita living space in Shanghai will increase by a big margin.In addition, the common people‟s spending on such services as education, information and traveling will grow substantially.To put it in a nutshell, in the future the common people will live a better life, a life of the same standard as enjoyed by those in the middle-ranking developed countries.16－20 ACCCA 26－30 DCBBA 听力测试题录音文字稿: SECTION 1：LISTENING TEST 点点英语——专业致力于四六级、考研和口译口语

promise, you can achieve win-win situations.In today‟s lecture, I shall outline a few steps on how to transform a conflict into a solution in which both parties win.First, state the problem.Explain the problem to the other party.You should clearly define the conflict, it‟s hard to fix something before both of you agree on what is broken.Second, understand all points of view.Ste aside your own opinions for a moment and take the time to understand the other points of view.When people feel that they have been heard, they‟re often more willing to listen.Third, brainstorm solutions.Dream up as many solutions as you can and evaluate them one by one.This step will require time and honesty.Talk about which solutions will work and how difficult they will be to implement.Your solutions need to be acceptable by both parties, so you should be prepared to make compromise.Later, you will need to review the effectiveness of the accepted solution.If it does not work, be open to making changes or be ready to bring about a new solution.Finally, implement.When you both have agreed on a solution, decide who is going to do what by when.They keep your agreements.Relationships change for better or for worse.But if you are honest, patient and quite flexible in seeking a resolution for the conflict, your painstaking efforts will certainly pay off.Part B: Listening Comprehension I.Statements Directions: In this part of the test, you will hear several short statements.These statements will be spoken ONLY ONCE.And you will not find them written on the paper;so you must listen carefully.When you hear a statement, read the answer choices and decide which one is closest in meaning to the statement you have heard.Then write the letter of the answer you have chosen in the corresponding space in your ANSWER BOOKLET.Question No.1.(Man)I‟m afraid Mr.Baker, our board director, had decided last night not to attend this morning‟s committee meeting.点点英语——专业致力于四六级、考研和口译口语

pleted sixty days ahead of the schedule.Question No.8.(Man)As an assistant manager, her attendance record was perfect except for once when she was down with a severe cold.Question No.9.(Woman)Had he realized the possible consequences, he wouldn‟t have made the suggestion at the committee meeting last week.Question No.10.(Woman)The Gardening Expo was supposed to open tomorrow, but will be delayed until Friday, due to the bad weather conditions.II.Talks and Conversations Directions: In this part of the test, you will hear several short talks and conversations.After each of these, you will hear a few questions.Listen carefully, because you will hear the talk or conversation and questions ONLY ONCE.When you hear a question, read the four answer choices and choose the best answer to that question.Then write the letter of the answer you have chosen in the corresponding space in your ANSWER BOOKLET.Questions 11 to 14 are based on the following conversation.(Woman)(Nervously)Good afternoon, Mr.Tigers.Did you have a good lunch?(Man)

Yes, thank you, Miss Bradley.It was very good.Did anyone phone while I was out?(Woman)No, Nobody phoned, but … er … Mr.Powell came.(Man)

What? But he‟s the man I told you about!

(Woman)Yes, I know, He came in for something urgent.He said he wanted to see you right away, but …

(Man)

Well, then, why didn‟t you phone me? We all know that Mr.Powell has some very important information.I wanted to talk to him as soon as possible.I told you all that before I left.Didn‟t you understand me?(Woman)Yes, of course, I understood you, Mr.Tigers, but …

(Man)

I even gave you a card with the name and phone number of the restaurant!I put it on your desk.(Woman)But that‟s just it!You didn‟t give me the card.You didn‟t put it on my desk!点点英语——专业致力于四六级、考研和口译口语

e part of the Labour Party‟s programme, that is, to give educational opportunity to those people who, for one reason or another, had not had a chance to receive further education.By August 1970 the Open University, as it is now called, had received 40,000 applications.But only 25,000 could be accepted for the first four „foundation‟ courses offered that year.And the University had to add a fifth course to cater for the increasing number and demand of candidates.In January 1971, the first teaching programmes appeared on the air and screen, with clerks, farm workers, housewives, teachers, policemen and many others as students.The Open University offered carefully-prepared correspondence units to its students and gave additional necessary equipment for a “mini” home laboratory to its science students.A number of study centers have been set up all over the country so that students can attend lectures once a week.Once a year the students are invited to spend a week or so at one of the university‟s summer schools.Although some critics complain of the cost the availability of the subjects and the lack method of spreading further education in Britain.Question No.15.According to the talk, at what time were the first Open University programmes put on the air? Question No.16.Which of the following are NOT given by the Open University? Question No.17.What is one of the advantages of the Open University? Question No.18.For what purpose were the study centers set up? 点点英语——专业致力于四六级、考研和口译口语

munity or the authority.They need law years, do they?(Man)

What made you decide to take up law as a career?(Woman)Well, I was good at making a speech at school and I think I had a certain feeling for communication and persuasion.My teachers encouraged me and said I had a bent for law or the like.I suppose my personal qualities made me choose law, and not art or architecture, for instance.Of course, in my country lawyers are respected and well paid.And they are in great demand.(Man)

But, will you find it difficult to become recognized in your own country?(Woman)To a certain extent, yes.But I expect that a woman lawyer alxo9 has some advantages in the court.Especially for some kinds of cases, for example, if my client is a woman who claims certain rights from her divorced husband, a woman lawyer can understand better and do a better job.(Man)

But why have you chosen America for your studies, why not some other country?(Woman)Ah well, there are lots of reasons.But I‟m not sorry because you‟ve got some of the best law schools in the world.Question No.19.What is the woman? Question No.20.For what reason does the woman choose law as her career? Question No.21.According to the woman, what advantage does a woman lawyer have in the court? Question No.22.Why does the woman go to an American university for her studies?

Questions 23 to 26 are based on the following talk.(Man)Good morning.I‟ve been interested to read your last week‟s composition assignments on the Englishman‟s obsession with the weather, which is a characteristic noted with amusement and surprise by so many of our visitors from abroad.It‟s true that talking about the weather is a staple topic of conversation in this country , but as a native speaker and an expert on socio-linguistics, I an of the opinion that the reasons for this practice are not only climatic but also social.Greeting people with expressions such as “Lovely day, isn‟t it?” or “What terrible weather we‟re having, aren‟t we?” is our way of being friendly or starting a conversation.It may have very little to do with the state of the weather as such when the conversation starts.As a matter of 点点英语——专业致力于四六级、考研和口译口语

mittees? Many of them have been doing wonderful work during the past decade.(Woman)I agree, but that doesn‟t excuse the local councils that are inefficient and don‟t take enough interest.Don‟t you think it is shocking that in our modern civilization there are still families who have nowhere to live? Do you think it‟s right that whole families should have to sleep in the ruins of empty buildings or under bridges or in 点点英语——专业致力于四六级、考研和口译口语

fortable than prisons.In any case, my point is that we shouldn‟t need so many hostels for homeless families because there shouldn‟t be any homeless families!

(Man)

Mrs.Brown, I think many people would say that you are exaggerating and drawing attention to the worst housing conditions instead of looking at the situation as a whole.Would you agree that you belong to a “pressure group” which is trying to bring pressure on the government to do something about the housing problem?(Woman)If that‟s what belonging to a pressure group means, the answer is “yes”!But I‟m not exaggerating.Housing is the most serious problem of our welfare state.If it weren‟t, would we hear so much about that excellent charity organization, Shelter, which does such wonderful work in finding homes for the homeless? Question No.27.According to the government figures, how many people are homeless? Question No.28.Whom does the woman blame for the “shocking” housing situation? Question No.29.According to the woman, why are there so many homeless families? Question No.30.What is “Shelter”, as is mentioned at the end of the conversation?

Part C: Listening and Translation I.Sentence Translation Directions: In this part of the test, you will hear 5 English sentences.You will hear the sentences ONLY ONCE.After you have heard each sentence, translate it into Chinese and write your version in the corresponding space in your ANSWER BOOKLET.Now let‟s begin Part C with Sentence Translation.Sentence No.1.Nowadays, instead of reading or talking, family members often spend their evenings, weekends or other leisure times watching programmes on television.Sentence No.2.Young people today have few guidelines on which to base their choice of career.This is because they have no previous practical experience of employment.Sentence No.3.We have seen Asia offer an enormous potential for growth in our bilateral trade and investment relations.I want this growth to continue and accelerate.Sentence No.4.The emergence of e-commerce and the fast-growing Internet economy are providing new growth opportunities in China‟s foreign and domestic trade.Sentence No.5.In our country, people‟s living conditions are improving.More than 3 million children have health insurance now, and more than two and a half million families have been lifted out of poverty.II.Passage Translation Directions: In this part of the test, you will hear 2 passages.You will hear the passages ONLY 点点英语——专业致力于四六级、考研和口译口语

中级存货练习题和答案篇3

货

一、单项选择

1.下列各种物资中，不应作为企业存货核算的是（）A.包装物

B.低值易耗品

C.在产品

D.工程物资

2.某企业为增值税一般纳税人，2009年4月购入A材料1000公斤，增值税专用发票上注明价款30000元，税5100元，该批材料在运输途中发生1%的合理损耗，实际验收入库990公斤，入库前发生挑选整理费用300元。该批入库A材料的实际总成本为（）元。A.29700

B.29997

C.30300

D.35400 3.某商品流通企业（一般纳税人）采购甲商品100件，每件售价2万元，取得的增值税专用发票上注明的增值税34万元，另支付采购费用10万元（金额较大）。该企业采购的该批商品的单位成本是（）万元。

A.2

B.2.1

C.2.34

D.2.44 4.下列各项与存货相关的费用中，不应计入存货成本的是（）

A.材料采购过程中发生的保险费

B.材料入库前发生的挑选整理费 C.库存商品入库后发生的储存费用

D.材料采购过程中发生的装卸费

5.某企业原材料按实际成本进行日常核算。2009年3月1日结存甲材料300公斤，每公斤实际成本为20元;3月15日购入甲材料280公斤，每公斤实际成本为25元;3月31日发出甲材料200公斤。如按先进出法计算3月份发出甲材料的实际成本为()元。A 400

B 500

C 4000

D 1 400 6.在物价不断上涨时期，一个企业可以选用的存货计价方法中，若要使会计报表中的净收益最高，可以采用的计价方法是（）。

A.加权平均法 B.先进先出法 C.移动加权平均法 D.个别计价法

7.存货采用先进先出法进行核算的企业，在物价持续上涨的情况下将会使企业()。A.期末库存升高，当期损益增加

B.期末库存降低，当期损益减少 C.期末库存升高，当期损益减少

D.期末库存降低，当期损益增加

8.某企业为增值税小规模纳税人，原材料采用计划成本法核算，A材料计划成本每吨20元。本期购进A材料6000吨，收到的增值税专用发票上注明的价款102000元，税17340元。另发生运杂费用1400元，途中保险费用359元。原材料运抵企业后验收入库原材料5995吨，运输途中合理损耗5吨。购进A材料发生的成本差异（超支）是（）A.1099

B1199

C.16141

D.16241 9.某企业3月1日存货结存数量为200件，单价为4元；2日发出存货150件；3月5日购进存货200件，单价4.4元；3月7日发出存货100件。在对存货发出采用移动加权平均法的情况下，3月7日结存存货的实际成本为（）A.628

B.432

C.1080

D.1032 10.下列关于存货可变现净值的表述中，正确的是（）

A.可变现净值等于存货的市场销售价格

B.可变现净值等于销售存货产生的现金流入 C.可变现净值等于销售存货产生现金流入的现值

D.可变现净值是确认存货跌价准备的重依据之一

11.2008年9月3日，新世纪公司与希望公司签订了一份不可撤销的销售合同，双方约定，2009年1月20日，新世纪公司应按每台62万元的价格向希望公司提供甲产品6台。2008年12月31日，新世纪公司甲产品的成本为280万元，数量5台，单位成本56万元。2008年12月31日甲产品的市场销售价格每台60万元。销售5台甲产品预计发生销售费用及税金为10万元。2008年12月31日，新世纪公司结存的5台甲产品的账面价值是（）万元 A.300

B.290

C.280

D.270 12某股份有限公司发出材料采用加权平均法计价，期末存货采用成本与可变现净值孰低法计价，按单项存货计提跌价准备，存货跌价准备在结转成本时结转。2008年末该公司库存A产品的成本为1000万元，其中有60%是订有销售合同的，合同价合计金额为700万元，预计销售费用及税金为70万元。未订有合同的部分预计销售价格为420万元，预计销售费用及税金为60万元。2009，由于该公司产品结构调整，不再生产A产品。当年售出A产品情况：订有销售合同的部分全部售出，无销售合同的部分售出10%。至2009年年末，剩余A产品的预计销售价格为300万元，预计销售税费60万元，则2009年12月31日应计提的存货跌价准备为（）万元。A.120

B.84

C.80

D.40 13.下列各项，不会引起企业期末存货账面价值变动的是（）。

A．已发出商品但尚未确认销售收入

B．已确认销售收入但尚未发出商品

C．已收到材料但尚未收到发票账单

D．已收到发票账单并付款但尚未收到材料

甲股份有限公司2009年12月31日A、B、C三种存货的成本分别为：300万元、210万元、360万元；可变现净值分别为280万元、250万元、330万元。上述存货中A和B为第一类，C为第二类，期初存货跌价准备为0，请回答以下14、15题。14.假设甲公司按单个存货项目计提跌价准备，则当年12月31日存货跌价准备余额为（）万元。

A.50

B.40

C.30

D.0 15.假设采用类别计提跌价准备，则当年12月31日存货跌价准备余额为（）万元。A.50

B.40

C.30

甲工业企业有以下存货业务：

（1）2007年发出存货采用加权平均法结转成本，按单项存货计提跌价准备，存货跌价准备在结转成本时结转。该公司2007年初存货的账面余额中包含甲产品1200吨，其采购成本300万元，加工成本60万元，采购时增值税进项税额51万元，已计提的存货跌价准备30万元，2007年当期售出甲产品400吨。2007年12月31日，该公司对甲产品进行检查时发现，库存甲产品均无不可撤销合同，其市场销售价格为每吨0.26万元，预计相关销售费用及税费为每吨0.005万元。

（2）2008年1月1日起该企业将发出存货由加权平均法改为先进先出法，2008年1月10日增加甲产品300吨，成本100万元，1月31日出售甲产品500吨。

根据上述资料回答15至19题。

15.计算2007年1月1日该存货的账面价值是（）万元。A350

B.360

C330

D.389.5 16.计算2007年12月31日甲产品的可变现净值是（）万元。A.312

B.204

C.306

D.208 17.计算2007年12月31日应计提的甲产品跌价准备为（）万元。A.6

B.16

C.26

D.36 18.计算先进先出法结转成本后2008年1月31日甲产品账面余额是（）万元。A.340

B.190

C.185.45

D.220 19.如继续使用加权平均法结转成本，计算2008年1月31日甲产品账面余额是（）万元。

A.340

B.190

C.185.45

D.220

二、多项选择

1、下列项目中，应计入材料采购成本的有()。

A.制造费用 B.进口关税 C.运输途中的合理损耗 D.一般纳税人购入材料支付的可以抵扣的增值税

2.企业对发出存货的实际成本进行计价的方法有()。

A.个别计价法 B.加权平均法 C.先进先出法 D.后进先出法 3.下列各项与存货相关的费用中，应计入存货成本的有（）

A.材料采购过程中发生的保险费

B.材料入库前发生的挑选整理费

C.在生产过程中为达到下一个生产阶段所必需的仓储费用

D.非正常消耗的直接材料 4.下列各项中，增值税一般纳税企业应计入收回委托加工物资成本的有（）A.支付的加工费

B.随同加工费支付的增值税 C.支付的收回后继续加工的委托加工物资的消费税 D.支付的收回后直接销售的委托加工物资的消费税 5.下列关于存货会计处理的表述中，正确的有（）A.存货采购过程中发生的合理损耗计入存货采购成本

B.存货跌价准备通常应当按照单个存货项目计提也可分类计提 C.债务人因债务重组转出存货时不结转已计提的相关存货跌价准备 D.发出原材料采用计划成本核算的应于资产负债表日调整为实际成本 6.下列有关可变现净值的表述中，正确的有（）

A.无销售合同的库存商品以该库存商品的估计售价为基础 B.有销售合同的库存商品以该库存商品的合同价格为基础 C.用于出售的无销售合同的材料以该材料的市场价格为基础 D.用于生产有销售合同产品的材料以该材料的市场价格为基础 7.下列应计入“销售费用”的有（）

A.支付的广告费

B.出借包装物的成本

C.随同产品出售不单独计价的包装物的成本

D.随同产品出售单独计价的包装物的成本

三、判断题

1.商品流通企业在采购商品过程中发生的采购费用，不计入商品成本。2.购入材料在运输途中发生的合理损耗不需单独进行账务处理。

3.存货计价方法的选择，不仅影响着资产负债表中资产总额的多少，而且也影响利润表中的净利润。

4.先进先出法、移动平均法在实地盘存制与永续盘存制下均可以使用。5.入库原材料形成的超支差异在“材料成本差异”账户的贷方予以登记。6.基本生产车间一般性领用的原材料，计入期间费用“制造费用”账户。

7.无论企业对存货采用实际成本法核算，还是采用计划成本法核算，在编制资产负债表时，资产负债表上的存货项目反映的都是存货的实际成本。8.发出原材料应负担的成本差异必须按月分摊。

9.属于非常损失造成的存货毁损，应按该存货的实际成本计入营业外支出。10.销售产品结转的存货跌价准备应冲减资产减值损失。

11.若材料用于生产产品，且所生产的产品没有减值，则材料期末按成本计量。

四、计算分析题

1.某一般纳税企业月初“原材料”账户期初余额为610000元，“材料成本差异”贷方余额3000元，本月购入原材料一批，价款200000元，增值税34000元，运杂费3000元，已入库，计划成本190000元，本月发出材料计划成本600000元。要求：计算发出材料实际成本和结存材料实际成本。（材料成本差异率采用本期差异率）2.甲企业为增值税一般纳税人，增值税税率为17％。原材料采用实际成本法核算，原材

料发出采用月末一次加权平均法计价。运输费不考虑增值税。

2009年4月，与A材料相关的资料如下：

（1）1日，“原材料—A材料”科目余额20 000元（共2 000公斤，其中含3月末验收入库但因发票账单未到而以2000元暂估入账的A材料200公斤）。

（2）5日，收到3月末以暂估价入库A材料的发票账单，货款1 800元，增值税额306 元，对方代垫运输费400元，全部款项已用转账支票付讫。

（3）8日，以汇兑结算方式购入A材料3000公斤，发票账单已收到，货款36000元，增值税额6120元，运输费用1 000元。材料尚未到达，款项已由银行存款支付。

（4）11日，收到8日采购的A材料，验收时发现只有2950公斤。经检查，短缺的50公斤确定为运输途中的合理损耗，A材料验收入库。

（5）18日，持银行汇票80000元购入A材料5000公斤，增值税专用发票上注明的货款为49500元，增值税额为8415元，另支付运输费用2000元，材料已验收入库，剩余票款退回并存入银行。

（6）21日，基本生产车间自制A材料50公斤验收入库，总成本为600元。

（7）30日，根据“发料凭证汇总表”的记录，4月份基本生产车间为生产产品领用A材料6000公斤，车间管理部门领用A材料1000公斤，企业管理部门领用A材料1000公斤。

要求：

（1）计算甲企业4月份发出A材料的单位成本。

（2）根据上述资料，编制甲企业4月份与A材料有关的会计分录。

3.某企业为增值税一般纳税企业，材料按计划成本法核算。甲材料计划单位成本10元。该企业2009年4月份有关资料如下：（1）“原材料”账户月初余额40000元，“材料成本差异”账户月初贷方余额548元，“材料采购”账户月初借方余额10600元（上述账户核算的均为甲材料）。

（2）4月5日，上月已付款的甲材料1000公斤如数收到，已验收入库。

（3）4月15日，从外地A公司购入甲材料6000公斤，增值税专用发票注明价款59000元，增值税10030元，企业已用银行存款支付上述款项，材料尚未到达。

（4）4月20日，从A公司购入的甲材料到达，验收入库时发现短缺40公斤，属于定额内自然损耗。按实收数量验收入库。

（5）4月30日，汇总本月发料凭证，本月共发出甲材料7000公斤，全部用于生产产品。要求：（1）编制会计分录

（2）计算本月材料成本差异率、本月发出材料应负担的成本差异及月末库存材料的实际成本。

4.2009年12月31日，甲公司存货的账面价值为1390万元，其具体情况如下：

（1）A产品100件，每件成本10万元，账面总成本1000万元，其中，40件已与乙公司签订不可撤销的销售合同，销售价格为每件11万元，其余未签订销售合同。

A产品2009年12月31日的市场价格为每件10.2万元，预计销售每件A产品需要发生的销售费用及相关税金为0.5万元。

（2）B配件50套，每套成本为8万元，账面总成本400万元。B配件是专门为组装A产品而购进的。50套B配件可以组装成50件A产品。B配件2009年12月31日的市场价格为每套9万元。将B配件组装成A产品，预计每件还需发生加工成本2万元。

2009年1月1日，存货跌价准备余额为30万元（均为对A产品计提的存货跌价准备），2009年对外销售A产品转销存货跌价准备20万元。

要求：（1）分别计算2009年12月31日A产品、B配件应计提的跌价准备

（2）编制计提存货跌价准备的会计分录。

5.甲企业为一般纳税人，委托乙企业加工应交消费税材料一批。发出原材料成本为300000元，支付的加工费175500元（含增值税），支付消费税5000元，材料加工完成验收入库。甲企业采用实际成本法核算原材料。

要求：分别作出甲企业收回加工材料继续生产应税消费品和直接用于出售两种情况下的账务处理。

存货习题答案

一、单选

DCBCC

BABAD

CBAAC

CBBBC

二、多选

1.BC

2.ABC

3.ABC

4.AD5.ABD

6.ABC

7.ABC

三、判断

2.3.4.7.8.11对，其余错四计算分析题

1.材料成本差异率=（-3000+13000）÷（610000+190000）×100%=1.25% 发出材料实际成本=600 000×（1+1.25%）=607500（元）

结存材料实际成本=(610000+190000－600000)×（1+1.25%）=202500(元)2.（1）借：应付账款

2000

贷：原材料

2000

（2）借：原材料——A

2200

应交税费—应交增值税（进）

306

贷：银行存款

2506

（3）借：在途物资—A

000

应交税费—应交增值税（进）

6120

贷：银行存款

43120

（4）借：原材料—A

000

贷：在途物资—A

000

（5）借：原材料—A

51500

应交税费—应交增值税（进）

8415

贷：其他货币资金—银行汇票

59915

借：银行存款

20085

贷：其他货币资金—银行汇票

20085

（6）借：原材料—A

600

贷：生产成本

600

A材料加权平均单位成本=〔（20000－2000）＋2200＋37000＋51500＋600〕÷（1800

＋200＋2950＋50＋5000）=10.93（元/公斤）

（7）借：生产成本6000×10.93=65580 制造费用 10930 管理费用 10930 贷：原材料—A 87440 3.（1）借：原材料 10000 材料成本差异 600 贷：材料采购 10 600（2）借：材料采购 59000 应交税费—应交增值税（进）10030 贷：银行存款 69030（3）借：原材料 59600 贷：材料采购 59000 材料成本差异 600（4）材料成本差异率=（-548+600-600）÷（40000+10000+59600）×100%=-0.5% 发出材料成本差异=7000×10×（-0.5%）=-350（元）

结存材料实际成本=（40000＋10000＋59600-70000）×（1-0.5%）=39402（元）

借：生产成本 70000 贷：原材料 70000 借：材料成本差异 350 贷：生产成本 350 4.（1）A产品：有销售合同部分：A产品可变现净值=40×（11-0.5）=420（万），成本=40×10=400(万),这部分存货不需计提跌价准备

超过合同数量部分：A产品可变现净值=60×（10.2-0.5）=582（万），成本=60×10=600（万），这部分存货需计提跌价准备18万元。

A产品本期应计提存货跌价准备=18-（30-20）=8（万）

（2）B配件：用B配件生产的A产品发生了减值，所以B配件应按照成本与可变现

净值孰低计量

B配件可变现净值=50×（10.2-2-0.5）=385万，成本=50×80=400万，B

配件应计提跌价准备15万元。

借：资产减值损失 23 贷：存货跌价准备—A产品 8 —B配件 15 5.借：委托加工物资

300 000

贷：原材料

300 000 借:委托加工物资