问题
填空题
| 选词填空。 | |
2. Most foreigners _____ _____ by the hospitality of the Chinese people. 3. In the past few years, many new styles of dress _____ _____ _____ by this lady. 4. The word _____ _____wrong. 5. Many cars _____ _____ _____ by the factory next month. 6. Time shouldn't _____ _____ , boys and girls. 7. The railway _____ not _____ _____ yet. 8. The whole class _____ _____ into eight groups. 9. Pens _____ _____ to write with. 10. Anna's new bag _____ _____ yesterday. |
答案
1. was terrified
2. were / are impressed
3. have been designed
4. was pronounced
5. will be produced
7. has, been completed
8. was divided
9. are used
10. was lost
选择题
单项选择题
| 甲、乙两企业均为增值税一般纳税人。甲企业于2008年4月5日委托乙企业代销一批商品，商品的实际成本为2000000元，代销价格为3000000元(不含税)，双方协商代销手续费为代销价格(不含税价格)的10%。企业发出商品时未作账务处理。4月25日，甲企业收到乙企业的代销清单，清单上注明代销商品已全部销售，甲企业开具增值税专用发票。4月25日，乙企业收到甲企业的代销款3500000元，并作如下账务处理： 借：银行存款 3500000 贷：应付账款 3500000 根据上述资料，回答下列问题：(注；城市维护建设税、教育费附加暂不考虑) |
甲企业发生的代销手续费应计入( )。
A．“主营业务成本”账户的借方
B．“主营业务收入”账户的借方
C．“销售费用”账户的借方
D．“其他业务支出”账户的借方