甲工业企业是增值税小规模纳税人，该企业对原材料的核算方法采用_爱下问搜题

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问题单项选择题

甲工业企业是增值税小规模纳税人，该企业对原材料的核算方法采用计划成本法，本期购入100吨生产用原材料，增值税专用发票上注明的价款总额办100万元，增值税额为17万元，该企业对此材料的计划成本为11 000元/吨，另外支付5 000元保险费。材料已经运抵甲企业，但是验收入库时发现短缺2吨，经查明是运输途中的合理损耗，则该原材料应计入“材料成本差异”科目的金额为( )万元。

A．借方9.7

B．贷方9.7

C．借方7.3

D．贷方7.3

答案

参考答案：A

解析：增值税小规模纳税人购入存货发生的增值税应直接计入存货成本，则原材料应计入“材料成本差异”科目的金额为：100+17+0.5-(100-2)×1.1=9.7万元，即超支9.7万元。

填空题

Part 3

Questions 19-25

·Read thefollowingpassage andanswer questions 19-25.
·For questions 19-25, choose the correct answer A, B, C and D.
·Mark your answers on the Answer Sheet.
Training must have purpose, which is defined a firm analyses of it’s training needs. A review of manpower planing should include a training analysis, which looks carefully at the training at the point of view of the company, its various department and personnel. This may show the weaknesses existing in some departments and that, as a result, training is needed for their staff. Training needs are based on an analysis of the job description and job specification.
A job description should give details of the performance that is required for a specific job, and job specifications should give information about the behavior, knowledge and skills that are expected by an employee who works in it. When all of these have been collected, it is possible to begin the training. This specifies what the training department must teach for the successful performance of the job, and also the best methods to use in the training period.
There are many different training methods, and there are advantages and disadvantages to all of them. Successful training programs depend on an understanding of the difference between learning about skills and training in using them. It is frequently said that learning about skills take place "off the job" in the classroom; but in training in using these skills take place "on the job" by means of such activities as job rotation and planned experience.
It is always difficult to evaluate the cost and savings of a training program. The success of such program depends not only on the methods but also on the quality of the staff that do the training. A company can often check on saving in time and cost by examine the manual work performed by operators and technicians who have completed a training program. The evaluation of management and a supervisory training is much more complex than that. In order to test the result of management and supervisory training, many companies have looked at such things as the number of management and supervisory staff who leave their employment and the number who stay away from the work for the reason of health.

If a company wants to evaluate the costs of a training program, the two things it has to know are ______.

A．the training methods used and the staffwho do the training

B．checking on the saving in time regularly

C．examination of the manual work performed

D．evaluation of the management and supervisory training

单项选择题

在工程网络计划中，判别关键工作的条件是该工作（）。

A．结束与紧后工作开始之间的时距最小

B．与其紧前工作之间的时间间隔为零

C．与其紧后工作之间的时间间隔为零

D．最迟开始时间与最早开始时间的差值最小