会计模拟试题一、单项选择题1.某公司2×14年年末有关科目余额如下:“发出商品”科目余额为250万元,“生产成本”科目余额为335万元,“原材料”科目余额为200万元,“周转材料”科目的借方余额为75万元,“存货跌价准备”科目余额为100万元,“委托代销商品”科目余额为1 200万元,“受托代销商品”科目余额为600万元,“受托代销商品款”科目余额为600万元,“工程施 Accounting simulation test questions a single multiple choice questions A company 2 × 14 at the end of the relevant subjects balance as follows: ”issued goods “ account balance of 2.5 million yuan, ”production cost “ the balance of the subject is 3.35 million yuan, ” The balance of raw materials “subject is 2000000 yuan, ” working capital “subject debit balance is 750000 yuan, ” inventory falling price preparation “subject balance is 1000000 yuan, ” consignment consignment “subject balance is 1 2000000 yuan, ”consignment consignment “ the balance of the subject is 6000000 yuan, ”consignment consignment goods “ the balance of the subject is 6000000 yuan, ”