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【单选题】
甲公司为增值税一般纳税人,2017年1月1日,甲公司库存原材料的账面余额为2 500万元,账面价值为2 000万元;当年购入原材料增值税专用发票注明的价款为3 000万元,增值税进项税额为510万元,当年领用原材料按先进先出法计算发生的成本为2 800万元(不含存货跌价准备);当年末原材料的成本大于其可变现净值,两者之差为300万元,不考虑其他因素,甲公司2017年12月31日原材料的账面价值是( )。A.
2 400 万元
B.
2 680 万元
C.
2 980 万元
D.
2 200 万元
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举一反三
【单选题】In which phase of the software engineering process is the Software Requirements Specification developed?(68).
A.
development phase
B.
engineering phase
C.
maintenance phase
D.
Definition phase
【单选题】听力原文：W: Excuse me, can you tell me how to get to the zoo? M: You can take a No. 111 Bus. W: Where shall I get off the bus? M: At the railway station. The zoo is to the east of it. It's not very far, y...
A.
It lies to the east of the city.
B.
It lies to the east of the zoo.
C.
It lies to the West of the zoo.
【单选题】Which phase of the software engineering process results in the Software Requirements Specification?( )
A.
definition phase
B.
engineering phase
C.
maintenance phase
D.
development phase
【单选题】In Which phase of the software engineering process iS the Software Requirements Specification developed?
A.
definition phase
B.
engineering phase
C.
maintenance phase
D.
development phase
【单选题】听力原文：W: Excuse me, can you tell me where the Staff's Association is meeting? M: It was going to meet in Room 110, but was changed to the auditorium for more space. Where is the Association meeting?
A.
In Room 110.
B.
In the meeting room.
C.
In the auditorium.
D.
In the staff room.
【单选题】听力原文：M: Excuse me, can you tell me the gate for the flight to Paris? W: Do you have the flight number? Q: Where does the conversation happen? (5)
A.
At a post office.
B.
In a classroom.
C.
At an airport.
D.
At a bank.
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