在企业委托其他单位加工商品时，如果收回后直接对外销售，则受托方代收代缴的消费税应计入委托加工物资成本。 ( )

短文填空。根据短文内容填写所缺单词，每空填一词。

     A wolf went to a   1  . It   2   some of the farmer's sheep. The farmer was so   3  . He wanted to kill it

with his gun(枪). But the wolf ran away.

     The wolf met Mr. Bell   4   its way. It asked Mr. Bell   5   help.   6   Mr. Bell was very kind, he   7  

to help it. He hid (藏起来) it in his bag. The wolf   8   jump out of the bag until the farmer left. After Mr.

Bell let it   9  , the wolf wanted to eat him.

     At this time, a hunter (猎人) came. He killed the wolf and   10   Mr. Bell.