问题 不定项选择 共用题干题

甲公司为增值税一般纳税人,适用的增值税税率为17%。甲公司2013年度发生的部分交易或事项如下:1.10月5日,购入A材料一批,支付价款600万元(不含增值税),增值税进项税额102万元,另支付运杂费20万元。A材料专门用于为乙公司制造B产品,无法以其他原材料替代。2.12月1日,开始为乙公司专门制造一台B产品(A材料是为了制造B产品购入的).至12月31日,B产品已经制造完成,共计发生直接人工费用82万元;领用所购A原材料的60%和其他材料60万元;发生制造费用120万元(均是银行存款支付)。在B产品制造过程中,发生材料非正常(自然灾害)损耗20万元。期末B产品全部完工入库并且尚未发出。3.12月15日,采用自行提货的方式向丁公司销售C产品一批,销售价格为200万元(不含增值税),成本为160万元。同日,甲公司开具增值税专用发票,并向丁公司收取货款。至12月31日,丁公司尚未提货。4.12月20日,发出D产品一批,委托戊公司以收取手续费方式代销,该批产品的成本为600万元。戊公司按照D产品销售价格的5%收取代销手续费,并在应付甲公司的款项中扣除。12月31日,收到戊公司的代销清单,代销清单载明戊公司已销售上述委托代销D产品的20%,销售价格为250万元。甲公司尚未收到上述款项。5.剩余A材料期末可变现净值为240万元。要求:根据上述资料,不考虑其他因素,回答下列第1.一5.题。

甲公司2013年12月31日应收戊公司账款的账面价值是()万元。

A.280

B.634

C.480

D.248

答案

参考答案:A

完形填空

Directions: The following people are expressing their thoughts (1--5) to show their concern for food, environment and so on. After that are pieces of related information (A--F). Now decide which piece of information would be most suitable for the thought and idea mentioned in questions61---65 and mark your answer letter (A---F) on your answer sheet. There is one extra paragraph which you do not need to use.

______小题1: How I was struck by the clear water and fresh air in my childhood! But everything has changed, that is, the clear water and fresh air are nowhere to be found again as they were. Above all, a great deal of waste hardly rots away.

___小题2: More and more people are beginning to have a good knowledge of the importance of a safer and cleaner environment, which in turn forces the business to be cleaned up.

______ 小题3: Organic products are getting more and more popular among people, but we should know the fact that organic products might also have something to do with pesticides (农药).

_____小题4:I’m very much fond of growing some vegetables of my own in my small garden, for many vegetables on sale in markets are actually becoming more and more dangerous as a result of widespread pesticides.

______小题5: Nowadays it is very convenient for consumers to find and buy green food in supermarkets as they are clearly marked.

A.“Organic produce is always better,” Gold said. “The food is free of pesticides, and you are generally supporting family farms instead of large farms. And more often than not it is locally grown and seasonal, so it is more tasty.” Gold is one of a growing number of shoppers buying into the organic trend, and supermarkets across Britain are counting on more like him as they grow their organic food business.

B.Market research shows that Gold and others who buy organic food can generally give clear reasons for their preferences - but their knowledge of organic food is far from complete. For example, small amounts of pesticides can be used on organic products. And about three quarters of organic food in Britain is not local but imported to meet growing demand. “The demand for organic food is increasing by about one third every year, so it is a very fast-growing market,” said Sue Flock, a specialist in this line of business.

C.Many cities around the world today are heavily polluted. Careless methods of production and lack of consumer demand for environment-friendly products have contributed to the pollution problem. One result is that millions of tons of glass, paper, plastic, and metal containers are produced, and these are difficult to get rid of.

D.However, today, more and more consumers are choosing “green” and demanding that the products they buy should be safe for the environment. Before they buy a product, they ask questions like these: “Will this shampoo damage the environment?” “Can this metal container be reused or can it only be used once?”E. Only a few years ago, it was impossible to find green products in supermarkets, but now there are hundreds. Some supermarket products carry labels (标签) to show that the product is green. Some companies have made the manufacturing (制造) of clean and safe products their main selling point and emphasize it in their advertising.

F. The concern for a safer and cleaner environment is making companies rethink how they do business. No longer will the public accept the old attitude of “Buy it, use it, throw it away, and forget it.” The public pressure is on, and gradually business is cleaning up its act.

单项选择题