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【单选题】
大海公司为商品流通企业（增值税一般纳税人），适用的增值税税率为17%。2011年采购一批A商品，购买价款为300万元，取得的增值税专用发票上注明的增值税税额为51万元，另支付采购费用10万元。A商品的入账价值为（）万元。A.
300
B.
310
C.
351
D.
361
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举一反三
【单选题】______ fathers are both teachers.
A.
Ann's and Jane
B.
Ann's and Jane's
C.
Ann and Jane's
D.
Ann and Jane
【单选题】听力原文：W : What do you think of Jane's speech? M: Even though her speech was the last one on the program, it was the best one. Which of the following statements is true?
A.
Jane spoke last but not best.
B.
Jane spoke last and best.
C.
Even though last, Jane spoke fast.
【单选题】That tennis ball is one of ____. [ ]
A.
Jane father
B.
Jane's father
C.
Jane father
D.
Jane's father's
【简答题】Jane and I live in one room. Jane and I ______.
【单选题】That tennis ball is one of ___________.
A.
Jane fathers
B.
Jane’s fathers’
C.
Jane father’s
D.
Jane’s father’s
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