乙工业企业为增值税一般纳税人。本月购进原材料2000公斤，货款为

搜题请搜索小程序“爱下问搜题”

问题单项选择题

乙工业企业为增值税一般纳税人。本月购进原材料2000公斤，货款为60000元，增值税税额为10200元；发生的保险费为3500元，入库前的挑选整理费用为1300元；验收入库时发现数量短缺5%，经查属于运输途中合理损耗。乙工业企业该批原材料的实际总成本为( )元。

A．60000
B．63500
C．58320
D．64800

答案

参考答案：D

解析：购入原材料的实际总成本=60000+3500+1300=64800(元)。

句型转换

句型变换。按要求变换句型，每格只准填写一个单词。

1. The Smiths usually have supper at half past six.

The Smiths usually have supper at half past six, ?

2. You must throw the broken pottery away at once.

The broken pottery at once.

3. Jim wants to go boating and his parents want to go boating too.

Jim wants to go boating, and his parents.

4. They enjoyed themselves at the garden party.

They at the garden party.

5. The Indian old lady no longer lived there.

The Indian old lady live there .

6. The ice on the lake was so thin that people couldn't skate on it.

The ice on the lake was not enough people .

判断题

12分钟跑是提高肌肉力量的练习。