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【单选题】
甲公司(增值税一般纳税人)2015年3月14日购入生产用原材料一批,取得增值税专 用发票注明的价款2530万元,增值税税额430.1万元。取得运输业增值税专用发票注明的运费6万元,增值税税额0. 66万元,发生保险费0.76万元、运输过程中的仓储费0.5万元,原材料已验收入库,以上款项通过银行转账方式支付,则该批原材料入账成本为( )万元。
A.
2537.42
B.
2537.26
C.
2536.76
D.
2536.42
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举一反三
【单选题】辨认应当在( )的主持下进行,辨认经过和结果,应当制作辨认笔录,由侦查人员、( )签名。
A.
办案部门负责人 被辨认人、见证人
B.
侦查人员 被辨认人、见证人
C.
办案部门负责人 辨认人、见证人
D.
侦查人员 辨认人、见证人
【判断题】叉车故障一般都是人为故障。
A.
正确
B.
错误
【简答题】The second electromagnet,when energized,released the latch allowing the armature to return to its original position.
【单选题】The expression 'play safe' probably means ______.
A.
to write carefully
B.
to de as teachers say
C.
to use dictionaries frequently
D.
to avoid using words one is not sure of
【单选题】Which of the following does NOT correctly describe a perpetual inventory system?
A.
Cost of goods sold is calculated every time a sale is made.
B.
Assuming shrinkage of zero, inventory and cost of goods sold do not have to be updated at the end of the period.
C.
The use of this system eliminates the requirement for an annual physical inventory count.
D.
Assuming a FIFO cost flow, cost of goods sold would equal that calculated by the periodic system.
【单选题】Inventory does not include:
A.
Materials used in the production of goods to be sold.
B.
Assets intended to be sold in the normal course of business.
C.
The cost of office equipment
D.
Assets currently in production for normal sales
【单选题】de-energized
A.
(电磁阀)得电
B.
(电磁阀)失电
C.
(电磁阀)失效
D.
(电磁阀)动作
【单选题】将药物加水反复煎煮,去渣浓缩后,加蜜或糖炼制而成的半液体剂型,称为
A.
酒剂
B.
膏剂
C.
露剂
D.
茶剂
E.
丹剂
【单选题】心电图检查提示二度I型房室传导阻滞的是
A.
P-R间期≥0.21秒
B.
每个P波后均有一相关QRS波群
C.
P-R间期逐渐延长,R-R间期逐渐缩短,直至脱漏一个QRS-T波群
D.
P-R间期固定不变(可正常亦可延长),部分P波后脱漏QRS-T波群
E.
P波与QRS波群互不相关,P波频率大于QRS波群频率
【单选题】If the cost to purchase a unit of inventory does not change, ending inventory:
A.
will be the highest under FIFO.
B.
will be the highest under LIFO.
C.
cannot be computed using the average-cost method.
D.
will be the same under LIFO and FIFO.
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