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【简答题】
某年 1月1日,公司釆用分期付款方式向 B 公司购入一批原 材料,合同约定的购买价款为 360 000元,增值税进项税额为46800 元。根据合同约定,公司应于每年年末等额支付价款(包括相应的增值税税额),分3年付清, B 公司于分期收取货款的同时,为华联公司 开具相应的增值税专用发票。该项赊购超过正常信用条件、合同中存在 重大融资成分,公司选择 6%作为折现率。 ( 3期、6%的年金现值系数为 2.673012 ,计算结果均保留整数) 要求计算:(1) 该材料的入账成本是( )元; (2)融资费用是( )元; (3)采用实际利率法,第1-3年应分摊的融资费用分别是( )、( )、( )元;
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A.
The manager asked him to do many important things.
B.
He likes his job. But he has to work overtime.
C.
He likes his job so much that the manager will give him a promotion.
D.
He has done a very good job in the new company. And he will probably get a promotion.
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【单选题】The primary factor accounting for Michell's directing Notting Hill is that
A.
he was once an assistant at the Royal Court Theatre.
B.
The Buddha of Suburbia he took charge of interested many people.
C.
he has done a good job in the dramatisation of Austin's Persuasion.
D.
the film My Night With Reg he directed was a great success.
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【单选题】我国宪法规定,公布法律的权力属于国家主席,下列地方各级人民代表大会中,不设立常务委员会的是( )。
A.
省人民代表大会
B.
乡人民代表大会
C.
县人民代表大会
D.
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