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问题 单项选择题

某企业于设立时接受A公司作为资本投入的原材料一批。该批材料投资合同约定的价值为200000元，增值税进项税额为34000元。A公司已经开具了增值税专用发票。假设合同约定的价值和材料的公允价值相符，该进项税额允许抵扣，不考虑其他因素。A公司在进行会计处理时应该计入实收资本科目的金额是( )元。

A．200000
B．234000
C．34000
D．166000

答案

参考答案：B

解析： 接受投入材料物资的核算
对题中出现的情况进行会计处理时，应按合同约定的价值借记“原材料”科目，按增值税专用发票上注明的增值税额，借记“应交税费——应交增值税(进项税额)”科目，贷记“实收资本”科目。所以实收资本科目的金额为200000+34000=234000(元)。故选B。

单项选择题

阅读下面短文，从短文后各题所给的四个选项（A、B、C 和 D）中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。

                                    A Heroic Driver

Larry works with Transport Drivers. Inc. One morning in 2009. Larry was  41

along 165 north after delivering to one of his    42   . suddenly, he saw a car with its bright lights on.    43    he got closer, he found 44    vehicle upside down on the road. One more look and he noticed    45    shooting out from under the    46    vehicle. Larry pulled over, set the brake and    47   the fire extinguisher (灭火器). Two good bursts from the extinguisher and the fire was put out.

The man who had his bright lights on    48    and told Larry he had    49    an emergency call. They    50    heard a woman’s voice coming from the wrecked (毁坏的) vehicle.    51   the vehicle, they saw that a woman was trying to get out of the broken window. They told her to stay    52    until the emergency personnel arrived,    53    she thought the car was going to    54   . Larry told her that he had already put out the fire and she should not move    55    she injured her neck.

Once fire and emergency people arrive, Larry and the other man    56    and let them go to work. Then, Larry asked the    57    if he was needed or    58    to go. They let him and the other man go.

One thing is    59   —Larry went above and beyond the call of duty by getting so close to the burning vehicle! His    60    most likely saved the woman’s life.

52（）

A.quiet

B.still

C.away

D.calm
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单项选择题 B型题

属于非离子型表面活性剂的是（）

A.十二烷基苯磺酸钠

B.十二烷基硫酸钠

C.聚氧乙烯脱水山梨酯单油酸酯

D.豆磷脂

E.洁尔灭
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