问题
单项选择题
材料的采购成本不包括（）。
A.材料的买价
B.材料的运杂费
C.材料采购人员的差旅费
D.入库前的挑选整理费
答案
参考答案：C
解析：根据会计制度规定，材料采购人员的差旅费应在管理费用中列支，不应该计入材料的采购成本。
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材料的采购成本不包括（）。
A.材料的买价
B.材料的运杂费
C.材料采购人员的差旅费
D.入库前的挑选整理费
参考答案：C
解析：根据会计制度规定，材料采购人员的差旅费应在管理费用中列支，不应该计入材料的采购成本。
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| From Monday to Friday most people are busy working or studying,but in the evenings and weekends they are free and 21 themselves. Some watch television or go to the movies , others 22 sports. This is decided by their own 23. There are many different ways to send our 24 time. Almost everyone has some kind of 25 : it may be something from collecting stamps to 26 model planes. Some hobbies are very 27， but others don’t cost anything at all. Some collections(收藏) are worth 28 of money，others are valuable (有价值的) only to their owners.I know a man who has a coin collection worth several 29 dollars. A short time ago he boughta rare(罕见的) fifty-cent piece which 30 him $250! He was very happy about this collection and thought the price was all right. On the other hand , my youngest brother collects match boxes，He has almost 600 of them，but I wonder 31they are worth any money. However，32 my brother they are quite valuable. 33 makes him happier than to find a new match box for his collection. That’s what a hobby means，I think. It is something we 34 to do in our free time just for the 35 of it. The value in dollars is not important，but the pleasure it gives us is. | |||
| B. work B. take care of B. interests B. free B. thing B. making B. exciting B. a few B. thousands B. cost B. if B. on B. Anything B. need B. work | C. enjoy C. think about C. jobs C. own C. job C. makes C. cheap C. a lot C. thousands of C. took C. what C. with C. Nothing C. refuse C. fun | D. play D. take part in D. things D. whole D. way D. made D. expensive D. a number D. thousand of D. spent D. why D. in D. Something D. like D. time |