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Tue Jun 12 15:58:48 CST 2018
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某企业从外地购进甲种材料,买价3 200元,外地运杂费120元,那么该材料实际成本是( )。
A.3 320
B.3 200
C.120
D.3 080
[正确答案]:A
[答案解析]:本题的考点为存货成本的计算。
[该题针对“材料采购业务的核算”知识点进行考核]
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某企业从外地购进甲种材料,买价3 200元,外地运杂费120元,那么该材料实际成本是( )。
A.3 320
B.3 200
C.120
D.3 080
[正确答案]:A
[答案解析]:本题的考点为存货成本的计算。
[该题针对“材料采购业务的核算”知识点进行考核]
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