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
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。
| Elle Woods has it all. She’s the president of her sorority, a Hawaiian Tropic girl, Miss June in her campus calendar, and, above all, a natural blonde. She dates the cutest fraternity boy on campus and wants nothing more than to be Mrs. Warner Huntington Ⅲ. But, there’s just one thing stopping Warner from popping the question: Elle is too blonde. Growing up across the street from Aaron Spelling might mean something in LA, but nothing to Warner’s East-Coast blue blood family. So, when Warner packs up for Harvard Law and reunites with an old sweetheart from prep school, Elle rallies all her resources and gets into Harvard, determined to win him back. But law school is a far cry from the comforts of her poolside and the mall. Elle must wage the battle of her life, for her guy, for herself and for ail the blondes who suffer endless indignities every day. "Legally Blonde" is an American comedy which was released in 2001 wordwide. The heroine is played by Reese Witherspoon, who does well in the movie. In my opinion, strictly, "Legally Blonde" is a not-so-bright comedy. Why The combination of a beautiful but silly blonde and the strict but dull law school makes inconsistent musical notation. But I am well disposed to the lovely girl at the same time. There are a lot of reasons. For one thing, the outstanding performance of Reese Witherspoon makes a deep impression on my mind. For another, the magic and special character of the heroine Elle moves me. She is sensitive to fashion and good at making up, but not the silly Billy. Her perfect observation also lights up our eyes. When she went to visit the prisoner, with a CalvinKlein blouse, a suit of Clinique and the last Cosmo, who could doubt her ability to get the trust When she won the case by her experience about her life, nobody could deny that sometimes a handful of common sense was worth a bushel of learning. |
We can assume that when Elle went to visit the prisoner, she was wearing very ______clothes.
A．fashionable
B．absurd
C．appropriate
D．ugly