问题 单项选择题

某企业为增值税一般纳税人,外购一批原材料,实际支付的价款为1 000元,支付增值税170元,取得增值税专用发票,同时发生运杂费50元,入库前的挑选整理费30元,则原材料的入账价值为( )元。

A.1 080

B.1 100

C.1 610

D.1 000

答案

参考答案:A

解析:外购存货的成本一买价+运输费+装卸费+保险费+包装费+仓 储费等费用+入库前的挑选整理费用+按规定应记入成本的税金以及其他费用。 因为是一般 纳税人,增值税进项税额可以抵扣不记入采购成本,所以原材料的入账价值一l 000+50+30=1 080(元)。故选A。

阅读理解

阅读理解。

     Hello, my name is Mike. I study at a school in the UK.  School days usually begin at 9: 00 a. m. in

the UK. So I usually go to school at 8: 45 a. m. School is over at 3: 30 p.m. . So I have enough time to

go to clubs.

      I'm good at all my lessons. But my favorite lesson is cooking. All my teachers are very friendly and

helpful. I never go home for lunch. I have lunch at school with my classmates. After lunch, we often go

to the school field. Sometimes we play ball games. Sometimes we just sit under the trees, reading or

chatting. Sometimes we also go to the Computer Center to listen to music or send e-mails to our friends.

      I like my school and have a wonderful time at school every day.

1. Schools in the UK usually start at ____.       

A. 8: 45 a. m.                

B. 9: 00 a. m.

C. 3: 30 p. m.               

D. 8: 30 a. m.

2. —How are Mike's teachers?          

    —They're all very ____.       

A. friendly and helpful  

B. beautiful       

C. polite            

D. busy

3. How often does Mike go home for lunch?         

A. Seldom                   

B. Always         

C. Every day               

D. Never

4. After lunch, the students can ____.         

A. listen to music           

B. send e-mails         

C. play ball games         

D. A, B and C

5. Which one isn't right?         

A. School is over at 3: 30 p. m. in the UK.         

B. Mike is good at all his lessons.         

C. Mike has no time to go to clubs every day.         

D. Mike has a wonderful time at school.

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