甲企业为增值税一般纳税人，本期外购原材料一批，购买价格为1000_爱下问搜题

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问题单项选择题

甲企业为增值税一般纳税人，本期外购原材料一批，购买价格为10000元，增值税额为1700元，已取得增值税专用发票，入库前发生的挑选整理费用为500元。该批原材料的入账价值为（）元。

A.10000

B.11700

C.10500

D.12200

答案

参考答案：C

解析：存货的采购成本，包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用。可以抵扣的增值税不计入存货的成本。入库前的挑选整理费用属于其他可归属于存货采购成本的费用，应该计入存货的成本。所以该批原材料的入账价值为10000+500=10500（元）。

填空题

态度结构比能力结构更为复杂，因为态度除包含认知成分之外，还包含______和______。

完形填空

When our children were younger, it was popular for city people to buy a small farm in the country and _____ a few animals there.
One of our new neighbors ____ some ducks. They seemed very lovely. However, they were ____ to run around in their yard and the neighbors’ yards -- ____ ours. Our vegetables were their favorite food. Often we would “shoo” the ducks home and wonder ____ there wasn’t a fence to keep them.
One day, I asked her if she ____her ducks were bringing trouble to my garden. She told me that they were her ____ and he was away traveling. My attitude (态度) to her was bad.
We realized that our neighbors were not planning to build a ____, so our son built one. The ducks now stayed in their own yard. I didn’t see my neighbor again ____ months later.
A women’s church group asked me to ___ at their mother and daughter’s party. The topic was “Love”. Much to my ____, the first woman I saw when I walked into the church was my neighbor. I knew I could not speak about love to them when I hadn’t been ____with my neighbor. So I walked ____to her and said sorry for my attitude. She forgave me and then we talked a lot.
Do you have anybody like that in your life? Let me ____ you, if at all possible, to clear the ____between you.

A．husband’s

B．daughter’s

D．grandma’s