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【单选题】
甲公司为增值税一般纳税人, 2018年 5月外购一幢办公楼,取得增值税专用发票注明的价款为 10000万元,增值税税额为 1100万元。甲公司缴纳契税 400万元。该办公楼需要装修才能使用。甲公司对其进行装修领用本企业外购原材料一批,成本为 100万元,增值税进项税额为 17万元。支付装修公司装修费取得增值税专用发票注明的价款为 300万元,增值税税额为 33万元。以上款项通过银行转账支付。 9月 1日办公楼达到预定可使用状态,不考虑其他因素,则对于该项业务下列会计处理正确的是( )。
A.
计入固定资产的金额为 10533万元
B.
计入应交税费——应交增值税(进项税额)为 1133万元
C.
计入应交税费——待抵扣进项税额为 453.2万元
D.
计入应交税费——应交增值税(进项税额转出) 6.8万元
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举一反三
【单选题】听力原文:M: Hi, Janet, you are so lucky to be done with your final exams and term papers. I still have two more finals to take? W: Really? M: Yeah, So what you are doing this summer, anything special? W: ...
A.
Places the man has visited.
B.
A paper the woman is writing for a class.
C.
School activities they enjoy.
D.
The woman's plans for the summer,
【单选题】( )是针对某一工件或某一固定工序而专门设计的。操作方便、迅速,生产率高。但在产品变更后就无法利用,因此,适合大批量生产。
A.
通用夹具
B.
专用夹具
C.
可调夹具
D.
组合夹具
【单选题】听力原文: M: Hi, Janet, you are so lucky to be done with your final exams and term papers. I still have 2 more finals to take. W: Really? M: Yeah, [19] So what are you doing this summer, anything special?...
A.
Places the man has visited.
B.
A paper the woman is writing for a class.
C.
School activities they enjoy.
D.
The woman's plans for the summer.
【判断题】Your term papers are due on Nov 15
A.
正确
B.
错误
【单选题】“做作业”和“做不完”分别是()。
A.
述宾词组、述补词组
B.
连动词组、兼语词组
C.
述宾词组、兼语词组
D.
述补词组、述宾词组
【单选题】敌百虫口服中毒时不能用何种溶液洗胃
A.
高锰酸钾溶液
B.
碳酸氢钠溶液
C.
醋酸溶液
D.
生理盐水
E.
温水
【单选题】敌百虫口服中毒时不能用何种溶液洗胃
A.
高锰酸钾
B.
碳酸氢钠
C.
醋酸
D.
生理盐水
E.
饮用水
【单选题】关于考试问题是()。
A.
联合词组
B.
兼语词组
C.
介宾词组
D.
连动词组
【单选题】听力原文:M: Hi, Susan, you are so lucky to be done with your final exams and term papers. I still have two more finals to take. W: Really? M: Yeah, so what are you doing this summer, anything special? W: ...
A.
Final examination.
B.
Family education.
C.
Summer plan.
D.
Historic places.
【单选题】听力原文:M: Hi, Janet. You are so lucky to be done with your final exams and term papers. I still have two more finals to take. W: Really? M: Yeah. W: So what are you doing this summer, anything special? ...
A.
Places the man has visited.
B.
A paper the woman is writing for a class.
C.
School activities they enjoy.
D.
The woman's plans for the summer.
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