第12题: [单项选择]生产单位提前进厂参加设备安装、调试等人员的工资、工资性补贴等支出应计入( )。 A. 建筑安装工程费 B. 建设单位管理费 C. 生产准备费 D. 联合试运转费 参考答案:C 答案解析:生产准备费是指新建企业或新增生产能力的企业,为保证竣工交付使用进行必要的生产准备所发生的费用。费用内容包括: (1)生产人员培训费,包括自行培训、委托其他单位培训的人员的工资、工资性补贴、职
参考答案:Dear Frank, I want to tell you something interesting.Last month,my parents took me to the Ocean Park.There I saw many sea animals that I have never seen before. Some are very large and beautiful;others are very small and lovely.They all swim in the water freely and enjoyably. I really want to see them again if I can. Yours, Li Ming 答案解析:[写作点睛] 电子邮件的形式和句子不要太单调,长短句结合显得活泼不 呆板。信的内容应简明易懂,便于阅读,信一般以yours结束,并附上你的名 字。