问题
多项选择题
应付账款的入账价值包括（ ）。
A．增值税销项税额
B．增值税进项税额
C．销售方代垫的包装费
D．销售方代垫的运杂费
答案
参考答案：B,C,D
解析：应付账款的入账价值包括：购买货物或接受劳务的价款、增值税进项税额，以及销售方垫付的包装费、运杂费等。故选BCD。
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应付账款的入账价值包括（ ）。
A．增值税销项税额
B．增值税进项税额
C．销售方代垫的包装费
D．销售方代垫的运杂费
参考答案：B,C,D
解析：应付账款的入账价值包括：购买货物或接受劳务的价款、增值税进项税额，以及销售方垫付的包装费、运杂费等。故选BCD。
| 任务性阅读，根据penpal的信息填写表格内容。 | |
| I have a penpal. Her name is Mary Smith. She is from Paris, France. She can speak English and French. She is fifteen years old. She is at school from Monday to Friday. She often goes to movies on weekends. Comedies are her favorite movies. At school, she likes math and art. She likes playing volleyball and ping-pong. She likes hamburgers very much. | |
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