问题 单项选择题

M公司为增值税一般纳税人,9月购入原材料l000公斤,每公斤不含税单价为100元,发生运杂费500元(不考虑运费抵扣增值税),入库前发生挑选整理费用600元,途中合理耗损l5公斤。甲公司系增值税一般纳税人,适用增值税率为17%。该批材料的单位成本为()元/公斤。

A.102.64

B.119.90

C.101.41

D.100.90

答案

参考答案:A

解析:

考点:材料单位成本的计算

材料采购成本是指企业从外部购入原材料等所实际发生的全部支出,包括购入材料支付的购买价和采购费用,如材料购入过程中的运输费、装卸费、保险费、运输途中的合理损耗、入库前的整理挑选费等。本题中,原材料的单位成本=原材料的采购总成本÷总数量=(1000×l00+500+600)÷(1000-l5)≈102.64(元)。故选A。

阅读理解

Too much TV-watching can harm children’s ability to learn and even reduce their chances of getting a college degree,new studies suggest in the latest effort to examine the effects of television on children.

One of the studies looked at nearly 400 northern California third-graders.Those with TVs in their bedrooms scored about eight points 1ower on math and language arts tests than children without bedroom TVs.

A second study, looking at nearly 1000 grown-ups in New Zealand,found lower education levels among 26-year-olds who had watched lots of TV during childhood.But the results don’t prove that TV is the cause and don’t rule out (排除) that already poorly motivated (有动机的) youngsters may watch lots of TV.

Their study measured the TV habits of 26- year-olds between ages 5 and 15.Those with college degrees had watched an average of less than two hours of TV per weeknight during childhood,compared with an average of more than 2.5 hours for those who had no education beyond high schoo1s.    ‘

In the California study, children with TVs in their rooms but no computer at home scored the lowest,while those with no bedroom TV but who had home computers scored the highest.

While this study does not prove that bedroom TV sets caused the lower scores,it adds to accumulating(增加) findings that children shouldn’t have TVs in their bedrooms.

小题1:According to the California study, the low-scoring group might     .

A.have watched a lot of TV

B.not be interested in math

C.be unable to go to college

D.have had computers in their bedrooms小题2:What is the researchers’ understanding of the New Zealand study results?

A.Poorly motivated 26-year-olds watch more TV

B.Habits of TV watching reduce learning interest.

C.TV watching leads to lower education levels of the 15-year-olds.

D.The connection between TV and education levels is difficult to explain.小题3:What Can we 1earn from the last two paragraphs?

A.More time should be spent on computers.

B.Children should be forbidden from watching TV.

C.TV sets shouldn’t be allowed in children’s bedrooms.

D.Further studies on high-achieving students should be done.小题4:What would be the best title for this text?

A.Computers or Television

B.Effects of Television on Children

C.Studies on TV and College Education

D.Television and Children’s Learning Habits

问答题 简答题