A公司本年度委托B商店代销一批零配件，代销价款150万元。本年度_爱下问搜题

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问题单项选择题

A公司本年度委托B商店代销一批零配件，代销价款150万元。本年度收到B商店交来的代销清单，代销清单列明已销售代销零配件的80%，A公司收到代销清单时向B商店开具增值税专用发票。B商店按代销价款的5%收取手续费。该批零配件的实际成本为90万元。则A公司本年度应确认的销售收入为（）万元。

A.30

B.120

C.150

D.34.2

答案

参考答案：B

解析：A公司本年度应确认的销售收入=150×80%=120（万元），支付的手续费记入"销售费用"科目，不影响企业确认的销售收入的金额。

完形填空

People in different countries have different ways of doing things. Something　is 1 in one country, but it may be quite impolite in another. In Britain, you mustn`t lift your bowl to your 2 when you are having some liquid(液体)food. But it’s 3 in China. And in Japan you even needn`t worry about making 4 while you are having it . It shows that you`re enjoying it . But people in Britain think it is bad manners . If you are a visitor in Mongolia ,what manners do they wish 5 to have ? They wish you to have a loud“burp”( 打嗝) 6 you finish eating .Burping shows that you like the food .
In Britain , you should try not to 7 your hands on the table when you’re having a meal .But in Arab (阿拉伯)countries you must be very careful with your hands . You 8 eat with your left hand .Arabs consider (认为)it very 9 manners eating with left hands .So when you are in other countries , 10 carefully and follow them .As a saying goes , “Do as the Romans do .”

小题2:A.mouth B…nose C. ears D. eyes

C．shouldn’t

问答题简答题

就高炉内料柱总体来说，炉料下降的条件是什么？