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[单选题]
因自然灾害造成的在产品短缺净损失，应计入（ ）。
A
其他业务成本
B
营业外支出
C
当月完工产品成本
D
管理费用
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参考答案
试题答案：
B
答案解释：
自然灾害是偶发事件，所以其造成的净损失，不属于企业费用，只能作为营业外支出核算。
相关题目
某企业生产A产品，采用约当产量法将生产费用在完工产品与在产品间分配，按品种法计算产品成本。6月份完工A产品940件，月末各工序在产品数量为：一工序500件，二工序400件，全部在产品的约当量为470件。且企业直接材料按生产进度陆续投入，当月累计的直接材料成本为81216元，则当月直接材料成本分配率为每件（ ）元。
为了正确地进行成本费用归集与分配，要分清的费用界限包括
采用计划成本分配法分配辅助生产费用时，各辅助生产车闻的实际成本等于该辅助生产车闻实际发生的费用
下列选项中，不属于简化分批法的适用范围和应用条件的是
制造费用的分配，若釆用年度计划分配率分配法，不仅月末而且年末制造费用总账及明细账均可能有借方或贷方余额。
企业生产甲产品，需使用K材料。甲产品材料消耗定额为3.6公斤，每公斤K材料的计划价格为60元。6月份企业生产500件甲产品，其定额材料费用为（ ）元。
生产费用在完工产品与在产品之间分配时，采用哪个方法适合于定额管理基础较好，各项消耗定额或费用定额比较准确、稳定，各月末在产晶数量变动较大的产品?
在成本分析中，影响可比产品程本降低计划完成情况的因素一般包括
采用其他的成本计算方法可以不设立、而采用简优的分批法必项设立的账簿是
按计划成本计价核算的企业，编制生产产品领用原材料的会计分录时，可能使用的会计科目有（ ）
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21. Today we remember a man who was considered one of the best teachers in the United States. Jaime Alfonso Escalante was born in 1930 in La Paz, Bolivia. Both his parents were teachers. He taught math and science in his home country for twelve years. In the 1960s, Jaime Escalante and his wife Fabiola came to the United States. During the next several years, he learned to speak English and repeated his college education and teacher training. In 1974, Mr. Escalante was hired at GarfieldHigh School to teach mathematics. The school was in a poor area of Los Angeles, California. Many of the students had serious problems with illegal drugs, gangs and violence. Many were the worst students at the school and thought to be “unteachable”. But Mr. Escalante pushed the group to work hard. He told them basic math was too easy and that they had the ability to do harder work. He told his students that he believed in them, but they must have the desire to be successful. Jaime Escalante started an advanced math program with a small group of students. Advanced Placement is a program of college-level classes and tests. In 1982, 18 of his students took the Advanced Placement test in calculus. They all passed. Officials at the testing company suspected the students of cheating. Mr. Escalante protested. He said the students were being rejected because they were Hispanic and from a poor school. He urged his students to take the test again. Twelve of the students repeated the test. And again, all of them passed. Five earned top scores. Mr. Escalante's students went on to become engineers, scientists and university professors. The advanced math program at Garfield became extremely successful over the next several years. Jaime Escalante received many teaching awards including the Presidential Medal of Excellence in Education. A movie about his success, “Stand and Deliver”, was released in nineteen eighty-eight. It influenced other teachers to use his methods.(10分)21.1 What did Mr. Escalante do after he came to the US?(2分)A. He taught math and science in a local school.B. He went to a college to learn calculus.C. He learned to speak English and got trained on teaching.D. He started an advanced math program in a college.
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