某企业为增值税小规模纳税企业。该企业购入A材料600公斤，每公斤_爱下问搜题

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问题单项选择题

某企业为增值税小规模纳税企业。该企业购入A材料600公斤，每公斤含税单价为75元，发生运杂费3000元，运输途中发生合理损耗10公斤，入库前发生挑选整理费用300元。该批A材料的入账价值为( )元。

A．45000

B．48000

C．48300

D．49050

答案

参考答案：C

解析：由于合理损耗和入库前发生的挑选费用应计入材料的实际成本中，小规模纳税人不得抵扣进项税额，因此该材料的入账价值为：600×75+3000十300=48300(元)。

阅读理解

阅读短文,判断句子正(用 “T” )误(用 “F” )。

Hello, I’m Lucy. I am from the USA. But now I’m in China. My English teacher is Miss Huang.

Her name is Huang Xiangyan. She is from Hunan. She is very nice. She is Chinese. Her QQ number is

7865443. I have a sister. Her name is Lily. She is in China , too.We are in the same school. I’m in Class

Two, Grade Seven and Lily is in Class Six, Grade Seven.

( ) 1. Lily and Lucy are from Canada.

( ) 2. They are in China now.

( ) 3. Miss Huang is from China.

( ) 4. Lily and Lucy are students(学生).

( ) 5. Lily and Lucy are in the same class.

单项选择题

地表水采样断面的布设尽可能以最少的断面获取有足够（）的环境信息。

A、精密性

B、准确性

C、连续性

D、代表性