问题 单项选择题

某企业采用分期收款方式销售商品,2008年1月份发出商品2 000件,每件售价100元,销售成本率75%,增值税税率17%,合同约定分7次付款,产品发出时付款40%,以后6个月每月1日付款10%,该企业1月份应结转的主营业务成本为( )元。

A.60 000

B.150 000

C.175 500

D.200 000

答案

参考答案:B

解析: 该企业1月份应结转的主营业务成本=2 000×100×75%=150 000(元)。

选择题
单项选择题

Question 10 is based on the following table.
RESULTS OF A CONTROLLED STUDY OF THE EFFECTS OF CHEWING GUM ON TOOTH DECAY IN CHILDREN
Average total number of new cavities per child over the course of three years
Children who regularly chewed gum sweetened with X 4.0
Children who regularly chewed gum sweetened with Y 1.5
Children who did not chew gum 2.5
Which of the following, if true, most helps to explain the difference among the children who chewed gum sweetened with X, the children who chewed gum sweetened with Y, and the children who did not chew any gum

A.X, but not Y, consists of a substance that helps to protect teeth against harmful substances present in other foods.

B.The children who did not chew any gum during the study ate fewer sweet foods than did either the children who chewed gum sweetened with X or the children who chewed gum sweetened with Y.

C.The action of chewing gum stimulates the production of saliva, which contains a substance that helps fight tooth decay, but X, unlike Y, is a contributing factor to tooth decay.

D.Each group of children who chewed gum during the study brushed their teeth more often than did the children who did not chew gum during the study, but the children who chewed gum sweetened with Y brushed their teeth less often than did the children who chewed gum sweetened with X.

E.(E) The action of chewing gum improves the circulation of blood in the jaw and strengthens the roots of adult teeth, but is also causes baby teeth to fall out more quickly than they would otherwise.