招标时收到招标工本费收入，在（）科目下核算，并按照17%的税率计算销项税。
A、主营业务收入
B、其他业务收入
C、营业外收入
D、红字冲减发生支出
参考答案：B
解析：《会计核算及报表问题解答1-13号汇编》标书工本费收入统一在“其他业务收入-外部收入-招标工本收入”中核算，并按17%的税率计算销项税，相应产生的城建税、教育费附加、地方教育费附加等税费计入“税金及附加”，不得在“其他业务成本”中核算。
阅读短文, 根据短文内容从下面方框内的七个选项中，选择五个还原到原文中，使短文意思通顺、结构完整。（每小题2分） Americans think much about time. 小题1: As children，they are taught to be on time to go to school, to work and to do everything. 小题2: When a person is dying, they say he is living on a borrowed time. Time is money. Time is knowledge. 小题3: A working American has to work hard for eight hours a day or forty hours a week. This is the working time. In his free time, he also works hard for more money. 小题4: In the street you can hardly see a man walking slowly. They walk very fast. In fact, they are running. 小题5: But sometimes they also hate time, because they become servant (佣人) of the clock.
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