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企业2015年8月售出的产品在2016年5月(不属于资产负债表日后期间)被退回时其冲减的销售收入应在退回当期计入( )科目的借方。
[答

A.以前年度损益调整
B.其他业务收入
C.本年利润
D.主营业务收入

【参考答案】

[]案]D[解析]已确认销售收入的售出商品发生销售退回，且不属于资产负债表日后事项的，应当在发生时冲减当期销售商品收入，......

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In Mount Berry, Georgia, people find a group of schools built specially for mountain children. The schools, as well as the mountain itself, are named after Martha Berry herself, a daughter of a Georgian mountaineer. Martha Berry was born in 1866. Luckier than most Georgian mountain children, she received an education. But she never forgot other children of the mountains whose parents couldn' t afford to spend them to school. In 1902 Martha Berry started a school for these children. It was housed in a single small log cabin and was attended by only five pupils. Now, eighty years later, there are a score of Berry Schools in the area, with a total of over one thousand students and a waiting list of about five thousand. Martha Berry in her later years received many medals and honors for what she had done for the poor mountain children of Georgia, and in 1931 she was named one of the twelve most important women in the United States. She never stopped working for the mountain children till her death in 1942.The Betty Schools have a history of ______.A．half a centuryB．about a quarter of a centuryC．a whole centuryD．over three quarters of a century

单项选择题

企业采购存货入库后发生的仓储费用不应计入存货的成本。( )

A.正确
B．错误

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