掘进机开机时除机组操作人员和副司机外,其余人员全部撤至()外。
A.防尘网
B.掘进机机组
C.机组照明
D.桥式皮带机头
参考答案:D
将代表正确选项的字母填入空白处,使文章语意连贯(共5小题,每小题1分,共5分)。
A little dog stands near an old well(井). He stands there all morning. “wow-wow!” the little dog barks(吠叫). Bob hears him all the morning. 小题1: . “Why do you stand here, little dog?” he asks. 小题2:. The little dog looks at him. “Bow-wow-wow!” he barks again.小题3: “Come here, Frank.” He says. “A dog wants to tell us something.” Ten minutes later, Frank arrives. 小题4: . They see only a bone(骨头).“This is what the dog wants to tell us.” says Frank. 小题5: . The dog is very happy and runs away.
A.Bob calls his brother Frank.
B.Bob goes into the house.
C.Then Frank gives the dog a bone.
D.At last Bob goes to the well.E. Bob says to the dog.
F. “And what are you barking at?”
G. They look down into the well.
注册税务师2014年2月受托对某工业企业2013年所得税进行纳税审查。企业的工艺流程分为A.B两个车间,A车间加工出半成品,由B车间最终加工成完工产品。注册税务师发现该企业2013年12月份领料单号LLD1255上记录的新建厂房领料60000元错误计入A车间的生产成本。其他资料:经核实,期末在产品成本为150000元,产成品成本为150000元,产品销售成本为300000元。请分别按以下两种情况计算分摊率及各环节的错误数额,并作相应调账处理。
2013年12月企业成本核算中,产品已经部分完工,已经将LLD1255作为完工产品的成本进行分摊。完工产品入库后当月销售其中一部分。