问题
单项选择题
下列各项中，属于营业费用的是（）。
A.办公费
B.保险费
C.咨询费
D.汇兑净损失
答案
参考答案：B
解析：营业费用是指企业在销售商品过程中发生的费用，包括运输费、装卸费、包装费、保险费、展览费和广告费，以及为销售本企业商品而专设的销售机构的职工工资及福利费、业务费等经营费用。AC两项均属于管理费用；D项属于财务费用。
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下列各项中，属于营业费用的是（）。
A.办公费
B.保险费
C.咨询费
D.汇兑净损失
参考答案：B
解析：营业费用是指企业在销售商品过程中发生的费用，包括运输费、装卸费、包装费、保险费、展览费和广告费，以及为销售本企业商品而专设的销售机构的职工工资及福利费、业务费等经营费用。AC两项均属于管理费用；D项属于财务费用。
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| Twice-crowned beauty queen Michele Reis is 18 years old. But she is still mummy's little girl. Mrs. Reis described her 1 feeling the night her daughter 2 the Miss Hong Kong Beauty Pageant, "I felt 3 I suffered the loss of something important when they crowned her, not because I was not happy for her, 4 because I knew my daughter no longer belonged to me alone and I would have to share her 5 everyone else." But Mom should have seen it coming. With her Portuguese-Chinese heritage（血统）,Michele was quite 6 as a youngster. She 7 modeling part time as a school girl. There was something 8 about her even as a child. People in the street always turned around to 9 her. 10 her recent fame, the beauty queen said, "Sometimes I have the feeling that I am no longer myself now. My schedule is 11 . I'm not getting enough 12 , and I am always 13 from one place to another. There are times when I am 14 tired that I just want to sit and sleep." Being a celebrity has another 15 . "People no longer regard me as an 16 person. It's becoming more 17 for me to make friends, and I've learned to 18 old friends because they 19 treat me as Michele 20 Miss Hong Kong." | ||||
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