问题 单项选择题

企业委托加工应纳消费税产品收回后,如用于继续加工生产应纳消费税产品的,其由受托方代扣代交的消费税,应记入( )。

A.“生产成本”科目的借方

B.“应交税费-应交消费税”科目的借方

C.“委托加工物资”科目的借方

D.“营业税金及附加”科目的借方

答案

参考答案:B

解析: 委托加工应税消费品收回后,直接用于销售的,委托方应将代扣代交的消费税计入委托加工物资成本,借记“委托加工物资”等科目,待委托加工应税消费品销售时,不需要再交纳消费税;委托加工的应税消费品收回后用于连续生产应税消费品,按规定准予抵扣的,委托方应按代扣代交的消费税款,借记“应交税费一应交消费税”科目,待用委托加工的物资生产出应纳消费税的产品销售时,再按抵扣后的数额交纳消费税。

阅读理解

阅读理解。

     Monty Roberts was the son of a poor family. He liked horses. He had a dream to own a horse ranch

ever since he was a little child.

    One day when he was at high school, he was asked to write a paper. It was about what he wanted to

be and do when he grew up. He worked hard on it, and wrote a seven-page paper. In the paper he

described his dream of owning a big horse ranch someday.

    The next day he handed it in to his teacher. Two days later he received his paper back. On the front

page was a large red F(fail)with a note that read, "See me after class. "

    He went to see the teacher after class and asked, "Why did I receive an F?"

    The teacher answered. "This is an unrealistic dream for a young boy like you. You come from a poor

family. You have no money. Owning a horse ranch needs a lot of money. You have to buy the land.

There's no way you could ever do it. "Then he added, "Write this paper again. If you write it with a

realistic plan, you may receive a better grade. "

    After sitting with it for a week, he turned in the same paper, making no changes at all. He said to the

teacher, "You can keep the F and I'll keep my dream. "

    Monty kept his dream and worked very hard. Today he owns a large horse ranch with a big house on

it, and he keeps that school paper he wrote on the wall of his sitting room.

    Last summer the same school teacher came to visit him. When the teacher was leaving, he said, "Look, Monty, when I was your teacher, I was something of a dream stealer. During those years I stole a lot of

children's dreams. It was lucky that you hadn't given up yours. "

    Don't let anyone steal(偷) your dream. Follow your dream, no matter what.

1. What was Monty Roberts' dream when he was very young?

A. To write a seven-page paper. 

B. To learn to ride a horse. 

C. To own a horse ranch. 

D. To receive a better grade.

2. The underlined sentence"There's no way you could ever do it. "means"______"

A. Your dream can never come true. 

B. You should find a way to let your dream come true. 

C. You have to work hard or you'll lose your dream. 

D. I'll show you a way to help your dream come true.

3. After Monty heard his teacher's advice, he __________. 

A. changed his dream    

B. received a better grade

C. turned in a different paper

D. turned in the same paper

单项选择题 A1/A2型题