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黄河公司为上市公司，增值税一般纳税企业，适用增值税税率为17%(假设没有其他税费)，原材料只有甲材料一种并专门用于生产车间生产乙产品，该公司原材料按计划成本法进行日常核算。20×7年11月1日，甲材料的计划单价为80元/千克，计划成本总额为250000元，材料成本差异为16010元(超支)。
(一)11月份，甲材料的收入与发出业务有：
1．3日，收到上月采购的甲材料600千克，实际采购成本为49510元，材料已验收入库。
2．4日，生产车间为生产乙产品领用甲材料1000千克。
3．5日，从外地X单位采购甲材料一批共计5000千克，增值税专用发票上注明的材料价款为410000元，增值税为69700元；发生运杂费11300元(不考虑可抵扣税金)。款项及运杂费已通过银行支付，材料尚未收到。
4．15日，收到本月5日从外地X单位采购的甲材料。验收时实际数量为4780千克，经查明，短缺的200千克系由于供货单位少发货，要求供货方退还多付款项，另20千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。
5．16日，生产车间为生产乙产品领用甲材料3250千克。
6．28日，从外地Y单位购入甲材料1000千克，增值税专用发票上注明的材料价款为78000元，增值税为13260元，材料已验收入库。
(二)生产车间生产乙产品的资料有：
1．乙产品的生产需要经过三道工序，工时定额为50小时，其中第一、第二和第三道工序的工时定额依次为10小时、30小时和10小时，原材料在产品开工时一次投入。
2．11月初，乙在产品成本为82450元，其中直接材料71610元，直接人工和制造费用10840元。
3．11月共发生直接人工和制造费用为172360元。
4．11月共完工乙产品650件。
5．11月30日，乙产品的在产品为260件，其中在第一、第二和第三道工序的依次为50件、110件和100件。
(三)12月1日，黄河公司与上市公司华山公司签订债务重组协议，以库存甲材料 3200千克偿还所欠华山公司的债务，债务账面价值为328000元，并开具增值税专用发票一张，注明材料价款272000元，增值税46240元。不考虑其他相关税费。
根据上述资料，回答下列问题：

黄河公司20×7年11月份的甲材料材料成本差异率为( )。

A．-5.50%

B．5.00%

C．5.29%

D．5.50%

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阅读理解

London is the capital of Britain. It is located in the southeast plain of England. The Thames River goes through this city.

The British have lived there for about 3,000 years. The Roman Empire intruded into (侵入)Britannia Island in 54 BC. The Romans built the first wooden bridge over the Thames River.

London is a world-famous cultural city. There are many famous cultural sites. It is one of the world's great tourist destinations. About eight million people visit London every year.

The largest museum is the British Museum, which was built in the 18th century. There are many ancient cultural relics of Britain and of other countries in the museum. The London Tower stands on the southeast of Tower Mountain. It was once a palace, and it is now an exhibition center. Westminster Hall is located on the west bank of the Thames River and was built in 750 AD. It is the largest Gothic building of the world and was a palace in the past, too.

The Clock Tower, which is about 97 meters high, is located northeast of the parliament. The famous “Big Ben” weighs about 21 tons and its big pendulum（钟摆）is about 305 kilograms. Hyde Park is one of the great parks in the world and it is in the west district of London. There is a free forum(论坛) there and some people give speeches there every week. They can say almost anything, but they can't attack the Queen or support violent revolution.

小题1:Which of the following statements is WRONG?

A．London lies in the southeast plain of England.

B．The British first lived in London thousands of years ago.

C．People can enjoy a walk along the Thames River in London.

D．The Roman Empire intruded into Britannia Island over 2,100 years ago.小题2:We learn from the passage that _________.

A．London receives millions of visitors every month

B．only in the British Museum can you see ancient cultural relics of Britain

C．the famous "Big Ben" in the Clock Tower is about 97 meters high

D．not everything can be talked about in the forum at Hyde Park小题3:This passage is most probably taken from a website about ___________ .

A．traveling

B．kids

C．museums

D．Holidays

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