第21题: [单项选择]某企业为一般纳税人，适用增值税率17%，购入需要安装的设备一台，价款20000元，增值税3400元，并投入安装，安装中领用生产用原材料实际成本为2000元，领用自产库存商品，实际成本1800元，售价为2500元，安装完毕达到预定可使用状态。则该固定资产入账价值为( )元。 A. 28215 B. 28325 C. 27965 D. 28240 参考答案:C 答案解析:[解析] 固定资产入账价值=20000+3400+2000+2000×17%+1800+2500×17%=27965(元)。 借：在建工程 23400 贷：银行存款
第27题: [配伍题]丙类传染病是（）|甲类传染病是（） A. 鼠疫、霍乱 B. 流行性乙型脑炎、风疹 C. 流行性感冒、麻风病 D. 传染性非典型性肺炎、肺炭疽 E. 传染性非典型性肺炎、流行性感冒 参考答案:C|A
第28题: [填空题]Special trainer candidates disciplined by the Group for the Prevention of Bullying will ______ the educational teacher discussion groups at each school. 参考答案:train and supervise 答案解析:参见N段“These groups will receive training and supervision from special trainer candidates.., are train
第35题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. She ordered it through the mail. B. A male student gave it to her as a birthday present. C. It was a present from her parents. D. She got it while visiting her parents. 参考答案:C 答案解析:[听力原文] M：It’s a beautiful watch．The style is so fashionable that I guess it must come from abroad
