第5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。2009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16题: [多项选择]Comparing 比较对照 Describing how you work 自述做法 参考答案:I always talk to my suppliers myself. I never start my meetings late. We look for the biggest discounts, and we usually get them. I have two or three meetings a day. We sell more than that weekly.
第30题: [简答题]part 2 & 3Sports
Sports event
How do sports benefit children
How do competitive sports benefit children
What sports can be done inside a classroom
Describe a kind of extreme sports.
Describe an exciting sport.
Describe a dangerous sport.
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