变动成本法与完全成本法确定的营业净利润不相等的根本原因是（）。

单项选择题期初存货中的固定生产成本5000元，期末存货中的固定生产成本7000元，本期按变动成本法计算的利润为200元，则按完全成本法计算的利润应为（）。

单项选择题Things you should know about your library card Library cards l Cards are free to all library users. l Cards are renewed annually. l Your library card enables you to register at other public libraries across the city. Responsibility l Users are responsible for returning all materials borrowed on their card by the date due(到期的)and for any charges on items that are overdue, lost or damaged. l Please report your lost card immediately. Items borrowed on the card are still your responsibility. l Charges for lost or damaged materials are based on the cost and include handling fees. Renewals(续借) l Most items can be renewed twice unless someone has requested them. l There are no renewals on DVDS, videos, or CD-Roms. Fines Borrowing is free if materials are returned by the due date. If your materials are returned late, fines(罚款) are charged: —30 cents per day for most adult items —10 cents per day for most junior materials —$1 per day for adult DVDs —50 cents for junior DVDs 16. According to the passage, the library card can be registered at_____. A、the library only in your neighborhood B、other public libraries in the city C、college libraries only D、all online libraries