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单选题
甲工业企业期末"原材料"科目余额为600万元,"生产成本"科目余额为140万元,"材料成本差异"科目贷方余额为10万元,"库存商品"科目余额为300万元,"工程物资"科目余额为400万元。则甲工业企业期末资产负债表中"存货"项目的金额为()万元。
A
1030
B
890
C
1050
D
1430
参考答案
参考解析
解析:
“工程物资"项目在资产负债表中单独列示,不属于"存货"项目,所以期末资产负债表中"存货"项目的金额=600+140-10+300=1030(万元)。
更多 “单选题甲工业企业期末"原材料"科目余额为600万元,"生产成本"科目余额为140万元,"材料成本差异"科目贷方余额为10万元,"库存商品"科目余额为300万元,"工程物资"科目余额为400万元。则甲工业企业期末资产负债表中"存货"项目的金额为()万元。A 1030B 890C 1050D 1430” 相关考题
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