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问题 单项选择题

某企业本月外购原材料并入库，取得增值税专用发票上注明的价款为12000元，增值税额为2040元，数量为10吨，销货方代垫运费2100元，其中包括建设基金500元，装卸费、保险费100元，原材料因运输不当造成非正常损失1吨。上述款项均已付清，下述分录正确的是( )。

A．借：管理费用2100 原材料 120000 应交税金——应交增值税(进项税额)2040贷：银行存款 16140

B．借：原材料 12564 应交税金——应交增值税(进项税额) 1962贷：银行存款 1614

C．借：原材料 141000 应交税法——应交增值税(进项税额) 2040贷：银行存款 16140

D．借：原材料 12339 应交税金——应交增值税(进项税额) 2187 待处理财产损溢 1614贷：银行存款16140

答案

参考答案：B

解析： 本题要求考生掌握外购货物发生非正常损失的账务处理。

单项选择题

腭裂治疗中对改善腭咽闭合功能不全的治疗手段不包括

A．戴可摘式软腭上抬器使软腭

B．单侧唇裂修补术

C．腭成形术

D．腭咽成形术

E．语音训练
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单项选择题

British cancer’ researchers have found that childhood leukaemia is caused by an infection and clusters of cases around industrial sites are the result of population mixing that increases exposure. The research published in the British Journal of Cancer backs up a 1988 theory that some as yet unidentified infection caused leukaemia--not the environmental factors widely blamed for the disease.

"Childhood leukaemia appears to be an unusual result of a common infection," said Sir Richard Doll, an internationally-known cancer expert who first linked tobacco with lung cancer in 1950. "A virus is the most likely explanation. You would get an increased risk of it if you Suddenly put a lot of people from large towns in a rural area, where you might have people who had not been exposed to the infection. " Doll was commenting on the new findings by researchers at Newcastle University, which focused on a cluster of leukaemia cases around the Sellafield nuclear reprocessing plant in Cumbria in northern England. Scientists have been trying to establish why there was more leukaemia in children around the Sellafield area, but have failed to establish a link with radiation or pollution. The Newcastle University research by Heather Dickinson and Louise Parker showed the cluster of cases could have been predicted because of the amount of population mixing going on in the area, as large numbers of construction workers and nuclear staff moved into a rural setting. "Our study shows that population mixing can account for the (Sellafield) leukaemia cluster and that all children, whether their parents are incomers or locals, are at a higher risk if they are born in an area of high population mixing," Dickinson said in a statement issued by the Cancer Research Campaign, which publishes the British Journal of Cancer.

Their paper adds crucial weight to the 1988 theory put forward by Leo Kinlen, a cancer epidemiologist at Oxford University, who said that exposure to a common unidentified infection through population mixing resulted in the disease.

Cancer Research Campaign is most possibly a（）

A. medical journal

B.research institute

C. private company

D. governmental agency
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