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某企业20X8年12月31日，甲存货的实际成本为80万元，加工该存货至完工产成品估计还将发生成本为20万元，估计销售费用和相关税费为2万元，估计用该存货生产的产成品售价100万元。则甲存货的可变现净值为
A
78万元
B
88万元
C
90万元
D
100万元
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试题答案：
A
答案解释：
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4.ethods of training animals have changed greatly in recent years. Zoo keepers have always had problems getting the animals to leave their cages in order for the cages to be cleaned, and also training them to move indoors when appropriate. Another problem was that many of the large animals became listless and bored. In the last twenty years, scientists have done research on dolphins and whales, training them to obey commands. The scientists found they could get animals to obey by rewarding them with food and affection when they responded correctly.Proper training allows the animals to receive the care they need. It was very difficult to get untrained animals, especially the larger ones, to stay still when they needed medical attention. Now they can be trained, on command, to remain still and even to allow blood samples to be taken and shots administered. All this is accomplished through positive reinforcement, without the use of any force. Affection training, as this process is called, has been used with great success on a wide variety of zoo animals. Animal behavior experts have taught zoo keepers to train bears, tigers, monkeys, and many other species to behave in a way that provides for better animal-keeper interaction. This training also keeps the animals from becoming bored and inactive.Although some people proclaim(谴责) that this training is inhumance and cruel to animals, results have shown that captive(猎获的)animals who previously were not doing well flourish under the new training procedures.(4分)4.1 The word “listless” means _______.(1分)A. countlessB. obedientC. inactive D. mysterious
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