问题 单项选择题

某工业企业为增值税一般纳税企业,2010年10月购入甲材料100公斤,增值税专用发票上注明的买价为2000元,增值税税额为340元,该批材料在运输途中发生5%的合理损耗,实际验收入库95公斤,在入库前发生挑选整理费用400元。该批入库甲材料的单位成本为( )元。

A.25
B.25.26
C.24.63
D.28.84

答案

参考答案:B

解析: 该批入库甲材料的单位成本=(2000+400)÷95=25.26(元)。

完形填空
Dear Miss Li,
I’d like to thank you for sending money to “Animal Helpers”, an organization       to help disabled people. As you know, you have helped make       possible for me to have “Lucky”, who        my life with pleasure. Let me tell you my story.
Being blind,deaf,unable to walk or use your hands easily is something        most people can’t imagine. But there are many people who face these chanenges, and I am one of them. Because I can’t use my arms or legs      ,normal things like answering the phone,opening and shutting doors or carrying things have always been difficult for me. Then one day last year, a friend of        said that she would like to help me out. She said she would talk to “Animal Helpers” to see if it would be possible for me        a specially trained dog. She also thought a dog might       I told her that I love animals and that I’d love to have a dog.
After six months of training with a dog at “Animal Helpers”, I was able to        him home. My dog’s name is “Lucky”-a good name for him because I feel very lucky to have him. You see, I’m only able to have a “dog-helper”    your kind donation!
      does Lucky help me, you might ask? Well, he       to understand different instructions. For example, I say,”Lucky! Fetch my book,”and he does it at once. He is very clever and understands many English words,      some difficult ones like “downstairs”.
Lucky is an amazing dog. I’ll send you a photo of       if you like, and I could show you how he helps me too one day. And so I thank you again for    “Animal Helpers”.
小题1:
A.set upB.to set upC.sets up D.setting up
小题2:
A.thatB.thisC.itD.one
小题3:
A.has filledB.fillsC.fillingD.has changed
小题4:
A.whoB.whatC.whomD.that
小题5:
A.goodB.wellC.niceD.wonderful
小题6:
A.meB.mineC.myD.myself
小题7:
A.to getB.getsC.gettingD.get
小题8:
A.help me outB.let me downC.cheer me onD.cheer me up
小题9:
A.bringB.takeC.fetchD.carry
小题10:
A.thanks forB.becauseC.instead ofD.because of
小题11:
A.Which B.HowC.WhatD.What for
小题12:
A.is trainingB.has trainedC.has been trainedD.is trained
小题13:
A.evenB.stillC.yetD.ever
小题14:
A.himselfB.heC.hisD.him
小题15:
A.supporting B.havingC.changingD.giving
单项选择题