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【简答题】
A公司为增值税一般纳税人，2005年5月份发生下列经济业务： (1) 5月1日，销售产品100，增值税税率17%，成本60，款未收到，现金折扣条件：5/10，2/20，N/30。对5月9日付款50%，于5月15日付款30%，余款于5月28日全部付清(假定现金折扣不考虑增值税)。 (2) 5月2日，销售产品10，增值税1.7，款未收到。10日因产品质量问题，对方要求折让40%，经协商同意购货方的要求，并从购货方所在地税务部门取得“销售折让证明单”。货款已通过银行结算。 (3) 5月6日，A公司委托B公司代销一批商品，价款1，成本0.6，双方均为一般纳税人，5月20日，A公司收到B公司的代销清单，商品全部售出，25日，收到B公司交来的货款。B公司以1.2的价格外售，款已收到。 (4) 5月30日销售产品一批，价款50，成本30。商品已发出，专用发票已开。该批产品需要安装，且为重要步骤，安装尚未完工。 要求：编制A公司有会计分录。(答案中的金额单位以表示)
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【单选题】He _____ to lend me his bicycle but I refused．for I didn’t want to trouble him．
A.
failed
B.
offered
C.
considered
D.
insisted
【单选题】I will _______ him that no methods were found for solving the conflicts associated with the refund.
A.
announce
B.
talk
C.
mention
D.
remind
【单选题】I asked him to showme the record that ________ the meeting, but he refused.
A.
kept
B.
was kept
C.
was kept of
D.
keptof
【单选题】I just told your nephew how to get to the airport, but perhaps I ______ have driven him there.
A.
would
B.
must
C.
might
D.
should
【单选题】______ I had lost his address, I did not know where I could find him.
A.
Due to th at
B.
Owing to that
C.
Due to the fact that
D.
Owing to the fact that
【单选题】—I want to return the book to Jack, but I can't find him. —He _____ the library. You can find him there. [ ]
A.
has been to
B.
has gone to
C.
has left
D.
went to
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