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【单选题】
M公司的会计政策规定，入库产成品按实际生产成本入账，发出产成品按先进先出法核算。2003年12月31日，M公司甲产品期末结存数量为1200件，期末余额为5210万元，M公司2003年度甲新产品的相关明细资料如下（数量单位为件，金额单位为人民币万元，假定期初余额和所有的数量，入库单均无误）： 日期 摘要 入库 出库 结存 数量 单价 金额 数量 单价 金额 数量 单价 金额 1．1 期初余额 500 2500 3．1 入库 400 5．1 2040 900 4540 4．1 销售 800 5．2 4160 100 380 8．1 入库 1600 4．6 7360 1700 7740 10．3 销售 400 4．6 1840 1300 5900 12．1 入库 700 4．5 3150 2000 9050 12．31 销售 800 4．8 3840 1200 5210 12．31 期末余额 1200 5210 在进行相关测试后，A注册会计师应提出的审计调整建议是（ ）
A.
调增主营业务成本190万元
B.
调减主营业务成本190万元
C.
调增主营业务成本240万元
D.
调减主营业务成本240万元
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相关题目：
【单选题】He was out of work due to the global financial crisis; he was sad and discouraged, feeling that he _ his family.
A.
failed
B.
abandoned
C.
ignored
D.
betrayed
查看完整题目与答案
【单选题】After being on unemployment for a time due to the financial crisis, he was offered job he now holds.
A.
/; the
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the; a
C.
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查看完整题目与答案
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We'll look for more information for the plan to be implemented.
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We'll have to finish the plan with the materials available now.
查看完整题目与答案
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A.
冲压成形性能好
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查看完整题目与答案
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A.
抗菌谱广
B.
口服吸收好
C.
与其他抗菌药物无交叉耐药性
D.
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E.
体内分布较广
查看完整题目与答案
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A.
变配电设备
B.
房屋较大面积的建筑物
C.
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查看完整题目与答案
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A.
丝绸
B.
茶叶
C.
瓷器
D.
餐具
查看完整题目与答案
【单选题】Due to the financial crisis, developing countries
A.
found export fatalism more fit to them.
B.
are having problems in export.
C.
began to keep their currencies expensive.
D.
became the certain cause of America's financial crisis.
查看完整题目与答案
【单选题】The company has been forced to ______ 200 employees due to financial problems.
A.
dilapidate
B.
tarry
C.
sprawl
D.
jettison
查看完整题目与答案
【单选题】The company's profit drop _____ in the last three months of 2009 due to the financial crisis. [     ]
A.
narrowly
B.
sharply
C.
roughly D widely
查看完整题目与答案