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【判断题】
被告人判处死刑的上诉案件,第二审人民法院应当组成合议庭,开庭审理。
A.
正确
B.
错误
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举一反三
【单选题】Perhaps it's the weather, which sometimes seals London with a gray ceiling for weeks on end. Or maybe it is Britons' penchant for understatement, their romantic association with the countryside or the...
A.
the weather there covers the city with a gray ceiling,
B.
British are inclined to understatement.
C.
British love the countryside and gardens.
D.
the city's population and its prominence grow increasingly.
【单选题】甲企业为增值税一般纳税企业,本月购入原材料1000公斤,每公斤单价150元,收到增值税专用发票上注明的货款为150 000元,增值税额25 500元。另外支付运输费用9 000元、保险费用7 000元(运费抵扣7%增值税进项税额)。原材料验收入库时短缺2公斤,实际验收148公斤,经查明短缺商品属于运输途中发生的合理损耗。该项原材料的入账价值为
A.
 162370元
B.
163000元
C.
 165370元
D.
176000元
【单选题】某企业为小规模纳税企业,20X7年3月2日该企业购入A材料100件,每件含税价为120元,发生运杂费500元,运输途中发生合理损耗10件,材料已验收入库。A材料的计划单位成本为100元,该笔业务所产生的材料成本差异为( )。
A.
3200元
B.
2500元
C.
3500元
D.
2000元
【单选题】某企业为增值税小规模纳税人,原材料采用计划成本核算。甲材料计划成本每公斤为 20 元。本月购进甲材料 9000 公斤,收到的增值税专用发票上注明的价款为 153000 元,增值税额为 26010 元。另发生运输费 1000 元,包装费 500 元,仓储费 600 元,途中保险费用 538. 5 元。原材料运抵企业后验收入库 8992. 50 公斤,运输途中合理损耗7. 5 公斤。则购进甲材料发生的...
A.
5398.50
B.
24361.50
C.
27961.50
D.
1798.50
【判断题】Sometimes general enquiry can be an initial letter
A.
正确
B.
错误
【判断题】Sometimes general enquiry can be an initial letter.
A.
正确
B.
错误
【单选题】听力原文:Sometimes the general manager gets his assistants to do extra work. Which of the following is TRUE about the general manager and his assistants?
A.
He has more assistant working part-time than he had expected.
B.
His assistants occasionally do more than the required amount of work.
C.
His assistants get him to help them with their work from time to time.
D.
He has so much work that he forgets to help his colleagues now and then.
【单选题】某工业企业为增值税一般纳税人,购入乙原材料5000吨,收到的增值税专用发票上注明的售价为每吨1200元,增值税额为1020000元。另发生运输费用60000元(取得运输专用发票),运费扣除率为7%,装卸费用20000元,途中保险费用18000元。原材料运抵企业后,验收入库原材料为4996吨,运输途中发生合理损耗4吨。该原材料的入账价值为()元。
A.
6078000
B.
6098000
C.
6093800
D.
6089000
【单选题】- What do you think of this film? - Great! I_______ such a wonderful film before.
A.
don't see
B.
won't see
C.
have never seen
D.
have already seen
【单选题】甲公司为增值税一般纳税企业。购入原材料150公斤,收到的增值税专用发票注明价款900万元,增值税额153万元。另发生运输费用9万元(可抵扣7%),包装费3万元,途中保险费2.7万元。材料运抵企业后,验收入库原材料为148公斤,运输途中发生合理损耗2公斤。该原材料入账价值为( )万元。
A.
911.7
B.
914.1
C.
913.4
D.
914.7
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