问题 单项选择题

某增值税一般纳税人材料采用计划成本法核算,本期购入原材料1 000公斤,每公斤单价为11元,增值税税率为17%,款项已经支付。材料验收中发现短缺100公斤,其中5公斤属于定额内的合理损耗,另95公斤的短缺尚待查明原因。该批材料每公斤的计划成本为10元。该批入库材料产生的材料成本差异为( )元。

A.2 825

B.2 588

C.905

D.955

答案

参考答案:D

解析: 该材料的实际采购成本=11×905=9 955(元);该材料的计划成本=1O×900=9 000(元);该材料的超支差异为955(9 955-9 000)元。

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回答问题(共3小题;每小题2分,满分6分)

阅读下面短文,根据第58至第60小题的具体要求,尽可能简要回答问题,并将答案转写到答题卡上。

Do you have a goal for life? What's it? Do you want to become a writer, singer or just become a rich person?

A recent survey shows that in modern society, most people pick up practical goals, such as “earning money to buy a house and a car”, “to improve one's life quality”, “finding a good job”.

Wang You worked in a small firm (商行) in Nanjing. The job was good and he didn't have to work for extra hours. However, he felt the work was not exciting at all and the life was boring. So he gave up his job and went to Beijing in February, 2007. When he arrived in Beijing, he set his new goal as finding a good job.

Nowadays more and more people want to live a better life. This fact shows that the society is making progress and people's life goals have become more practical. One researcher says, “Everybody has his/her own life goal, which will be surely different from people to people. If one is poor, one's life goal will be to earn more money; if one doesn't have a diploma, studying hard to get a diploma will become his life goal; and if one doesn't have love, his life goal will be to look for it. But if one has no life goal, he will idle away (虚度) his lifetime. {007}”

58. What will a poor man’s life goal be according to this passage? ( 回答词数不超过4个)

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59.  Why does the writer mention Wang You?     ( 回答词数不超过12个)

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60.  Give a short title for this article. (回答词数不超过6个)

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