增值税小规模纳税人委托其他单位加工材料收回后继续生产应税消费品的，其发生的下列支出中，不应计入委托加工材料成本的是（）。
A.发出材料的实际成本
B.支付给受托方的加工费
C.支付给受托方的增值税
D.受托方代收代缴的消费税
参考答案：D
解析：选项D，计入"应交税费一应交消费税"科目的借方。小规模纳税人委托其他单位加工材料收回后连续生产应税消费品的，受托方代收代缴的消费税计入应交税费一应交消费税的借方，不计入委托加工物资的成本。
| 阅读理解。 | ||
| Come and see the Indian elephants and the new tigers form America. The bears are waiting to meet you, and the monkeys form China are waiting to throw things at you. The lovely kangraoos from Australia are waiting to laugh at you, and the giraffes from Zambia are waiting to look down on you.
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| 1. How many kinds of animals are talked about in the passage? | ||
| A. Four. B. Five. C. Six. D. Seven. | ||
| 2. Mr Liu is in the zoo with his two sons, one is 14 years old and the other is 10 years old, how much are the tickets together? | ||
| A. ￥20.00. B. ￥30.00. C. ￥40.00. D. ￥50.00. | ||
| 3. Which of the following is the visiting time? | ||
| A. 8:30 a.m. Monday. B. 9:30 a.m. Sunday. C. 3:00 p.m. Friday. D. 5:00 p.m. Tuesday. | ||
| 4. Where are the elephants and tigers are from? | ||
| A. India and America. B. America and India. C. Australia and America. D. Australia and India. | ||
| 5. Which of the following can we do in the zoo? | ||
| A. To give some food to the fish. B. To touch the monkey on the head. C. To throw (扔) things everywhere. D. To take a few nice photos. |