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问题 单项选择题

A公司为一般纳税企业，适用的增值税率为17%。2012年2月，销售商品一批，增值税专用发票上标明的价款为60万元，为购买方代垫运杂费2万元，全部款项尚未收回。该企业确认的应收账款为（）万元。

A.60

B.62

C.70.2

D.72.2

答案

参考答案：D

解析：应收账款=60×1.17+2=72.2（万元）借：应收账款72.2贷：主营业务收入60应交税费-应交增值税（销项税额）10.2银行存款2

完形填空
完型填空.

     A generation gap has become a serious problem. I need a __1__ about it in the newspaper. Some
children have killed themselves after quarrels with __2__. I think this is because they don't often have
a talk with each other. Parents now __3__ more time in the office, __4__ they don't have much time
to stay with their children. As time passes, they both feel that they don't have the __5__ topics to talk
about. I want to tell parents to be more with your__6__, get to know them and __7__ them. And for
children, show your __8__ to your parents. They are the people who love you. So __9__ them your
thoughts. In this way, you __10__ have a better understanding of each other.

( )1. A. message      
( )2. A. friends      
( )3. A. spend        
( )4. A. because      
( )5. A. interesting  
( )6. A. business    
( )7. A. get on with  
( )8. A. interest    
( )9. A. tell        
( )10.A. can          		B. call      
B. teachers  
B. stay      
B. if        
B. same      
B. children  
B. look after
B. secret    
B. ask        
B. should     		C. report      
C. classmates  
C. work        
C. but        
C. true        
C. work        
C. understand  
C. trouble    
C. answer      
C. must        		D. letter    
D. parents  
D. have      
D. so        
D. good      
D. office    
D. love      
D. feelings  
D. say      
D. would    
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单项选择题

一个正常人应当具有完全民事行为能力，则其可能的最低年龄是( )周岁。

A．10

B．14

C．16

D．18
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