问题 判断题

Q企业为增值税一般纳税人。某日该企业购进原材料,取得增值税专用发票,注明原材料价款为20万元,增值税额为3.4万元,发票等结算凭证已经收到,货款未支付,材料已验收入库。则该批材料的人账价值为23.4万元。( )

答案

参考答案:

解析:[考点] 原材料的购进核算
企业采购材料,业务发生后,根据银行结算凭证、发票账单和收料单等确定的材料成本,借记“原材料”账户,根据取得的增值税专用发票注明税额,借记“应交税费—应交增值税(进项税额)”账户。本题中,应确认的材料入账价值为20万元。

判断题
阅读理解

阅读理解。

     It doesn't matter when or how much a person sleeps, but everyone needs some rest to stay alive.

That's what all doctors thought, until they heard about Al Herpin. Al Herpin, it was said, never slept.

Could this be true ? The doctors decided to see this strange man themselves.

     Al Herpin was 90 years old when the doctors came to his home in New Jersey. They thought for

sure that he got some sleep of some kind. So they stayed with him and watched every movement he

made. But they were surprised. Though they watched him hour after hour and day after day, they never

saw Herpin sleeping. In fact, he did not even own a bed. He never needed one.

     The only rest that Herpin sometimes got was sitting in a comfortable chair and reading newspapers.

The doctors were puzzled by this strange continuous sleeplessness. They found only one answer that

might explain his condition. Herpin remembered some talk about his mother having been injured several

days before he was born. But that was all. Was this the real reason? No one could be sure. Herpin died

at the age of 94.

1. The main idea of this passage is that _______.

A. a person was found who actually didn't need any sleep

B. large numbers of people do not need sleep

C. everyone needs some sleep to stay alive[

D. people can live longer by trying not to sleep

2. The doctors came to visit Herpin, expecting to _______.

A. cure him of his sleeplessness

B. find a way to free people from the need of sleeping

C. find that his sleeplessness was not really true

D. find out why some old people didn't need any asleep

3. After watching him closely, the doctors came to believe that Al Herpin _______.

A. was too old to need any sleep

B. needed no sleep at all

C. often slept in a chair

D. needed some kind of sleep

4. One reason that might explain Herpin's sleeplessness was _______.

A. that he hadn't got a bed

B. that he had gradually got tired of the sleeping habit

C. his mother's injury before he was born  

D. his magnificent physical condition