第11题: [单项选择]大华公司是一家工业企业,且为增值税一般纳税人。2007年10月购入 W原材料5000吨,收到的增值税专用发票上注明的售价为每吨1200元,增值税额为1020000元。另发生运输费用60000元,装卸费用20000元,途中保险费用18000元。原材料运抵企业后,验收入库原材料为4996吨,运输途中发生合理损耗4吨。该原材料的入账价值为( )元。 A. 6078000 B. 6098000 C. 6093800 D. 6089000 参考答案:C 答案解析:[解析] 5000×1200+(60000-60000×7%)+20000+18000-6093800元。
第19题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. They am better than the modem movies. B. There is more technology in them. C. The technology in them cannot be compared with that of modem ones. D. They are excellent to us now. 参考答案:C 答案解析:[听力原文] W: How do you like the old black and white movies of the forties, and fifties compared wit