企业委托其他单位代销产品，按代销合同规定支付的代销手续费应记入( )科目。
A．管理费用
B．财务费用
C．制造费用
D．销售费用
参考答案：D
解析：销售费用是指企业在销售商品和材料、提供工业性劳务的过程中发生的各项费用以及专设销售机构的经营费用。一般包括以下几方面的内容： (1)产品自销费用，指应由本企业负担的包装费、运输费、装卸费、保险费等。 (2)产品促销与售后费用，指为了扩大本企业商品的销售而发生的直接促销费用，如广告费、展览费，以及售后服务发生的费用如商品维修费、预计产品质量保证损失等。 (3)销售部门的费用，一般指为销售本企业商品而专设的销售机构的职工薪酬、业务费、应分担的折旧费等。 (4)委托代销费用，指企业委托其他单位代销，按代销合同规定支付的委托代销手续费。 (5)与销售商品和材料、提供劳务以及专设销售机构相关，不满足固定资产准则规定的固定资产确认条件的日常修理费用和大修理费用等固定资产后续支出。 本题正确答案选D。
| 阅读理解。 |
| Mr. Brown was the manager (经理) of an office in London. He lived in the country and came up to work by train. He liked walking from the station to his office unless it was raining, because it gave him some exercise. One morning he was walking along the street when a stranger stopped him and said to him. "You may not remember me, sir, but seven years ago I came to London without a penny in my pockets. I stopped you in the street and asked you to lend me some money, and you gave me five pounds, because you said that you were willing to take a chance so as to (为了) give a man start on the road to success." Mr. Brown thought for a few minutes and then said, "Yes, I remember you. Go on with your story." "Well," answered the stranger, "are you still willing to take a chance?" |
| 1. Mr. Brown ______. |
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| A. lived in the city of London B. worked in an office C. walked to London every day D. was a train driver |
| 2. Mr. Brown liked walking because ______. |
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| A. he was a good runner B. he wanted to be healthy C. he wanted to save money D. he wanted to help others |
| 3. Mr. Brown walked to his office ______. |
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| A. every day B. when he went to work early C. when it wasn't raining D. when it was raining |
| 4. What do you think about the stranger? |
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| A. Perhaps he was a clever but lazy man. B. He knew Mr. Brown very well. C. He was one of Mr. Brown's neighbours. D. Mr. Brown knew him. |
| 5. Which of the following sentences is true? |
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| A. Mr. Brown was kind-hearted. B. The stranger got another five pounds at last. C. Mr. Brown was not willing to help others. D. Mr. Brown believed the stranger very much. |