下列各项中不应计入“营业税金及附加”的是( )。 A．营业税

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问题单项选择题

下列各项中不应计入“营业税金及附加”的是( )。

A．营业税
B．资源税
C．教育费附加
D．矿产资源补偿费

答案

参考答案：D

解析：矿产资源补偿费、印花税、房产税、车船税和土地使用税应该计入“管理费用”科目。

填空题

用所给词的适当形式填空。

1. He ________ (weigh) more than 20 kilos when he was 4 years old.

2. His room is big, but mine is ________ (beautiful) than his.

3. I'm not sure who ________ (think) of the idea first that day.

4. Though the robber hid in a big building, the police ________ (catch) him.

5. He is sporty and he jumps much ________ (high) than the others.

6. Tell him ________ (not, shout) any more. It's noisy.

7. We didn't know what the word ________ (mean) in that sentence.

填空题

泄殖腔被（）分隔为两部分，腹侧份称（），主要分化为（）和（），背侧份称（），分化为（）和（）。