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【单选题】
甲公司为增值税一般纳税人,2018年初甲公司生产的产品对外捐赠,该批商品的实际成本为100万元,售价为200万元,开具的增值税专用发票上注明的增值税税额为32万元,下列各项关于甲公司对该项业务的会计处理中正确的是( )万元。A.
借：营业外收入232 贷：主营业务收入200
B.
税费——应交增值税（销项税额）32
C.
借：营业外支出132
D.
库存商品100
E.
税费——应交增值税（销项税额）32
F.
借：营业外支出232
G.
主营业务收入200
H.
税费——应交增值税（销项税额）32
I.
借：营业外支出100
J.
库存商品100
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【简答题】A．Because Panda is also called Panda Bear. B．Because Panda looks like a bear. C．Because Panda has a cousin, Red Panda. D．Because Panda has Red Panda share many characteristics with both bears and racc...
【简答题】脑磷脂与血液凝固有关，是仅分布于高等动物脑部组织中的甘油磷脂。( )
【单选题】听力原文： The Giant Panda is also known as the 'Panda Bear', 'Bamboo Bear', or in Chinese as 'Daxiongmao', which means 'large bear cat'. The scientific name means 'black and white cat-footed animal'. As f...
A.
One to three million years ago.
B.
Two to three million years ago.
C.
One to three billion years ago.
D.
Two to three billion years ago.
【单选题】在含量均匀度检查中．需复试的测定结果是
A.
A+1.80S≤1.50
B.
A+1.80S＞0；A+S≤15.0
C.
A+1.45S＞5.0
D.
A+1.45S＞5.0；A+S≤15.0
E.
A+S＞15.0
【简答题】Mary saw panda for the first time． ______ for Mary to see panda．
【简答题】The female panda of the London Zoo and the male panda in Moscow are mentioned to give readers an idea of______.
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