题目内容

Section DDirections: in this section you will hear a recorded short passage. The passage is printed in the test paper, but with some words or phrases missing. The passage will be read three times. During the second readings you are required to put the missing words or phrases on the Answer Sheet in order of the numbered blanks according to what you hear. The third reading is for you to check your writing. Now the passage begin.Hello, everyone. This is the captain(机长)speaking(20)to Flight JK900 leaving for Chicago. Our flight time today is 2 hours and 35 minutes,and we will be flying at an average altitude(高度)of 31,000 feet. The(21)in Chicago is a quarter past twelve,and the current weather is cloudy,but there is a chance of (22)later in the day. We will(23)at Gate 7 at the Chicago airport. On behalf of our Airlines, I wish you an enjoyable(24)in Chicago. Sit back and enjoy the flight.

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[单选题]“在途物资”账户是用来核算( )的账户。

A. 库存材料的增减变动及其结果
B. 外购材料的买价和采购费用,计算确定材料采购成本
C. 自制材料的生产成本
D. 购入材料时应付账款的发生和偿还情况

[单选题]“在途物资”账户的借方登记( )。 

A. 材料的买价及采购入员的差旅费 
B. 材料的买价和自制材料的生产成本
C. 材料的买价和采购费用
D. 材料的买价、市内运输费用、进项税金

[单选题]某企业为增值税一般纳税人,购入材料一批,增值税专用发票上标明的价款为100万元,增值税为13万元,另支付材料的保险费2万元、包装物押金3万元。该批材料的采购成本为( )万元。

A. 100
B. 102
C. 113
D. 10

[多选题]材料采购成本包括( )。

A. 采购人员的差旅费用和活动经费
B. 仓库保管费 
C. 材料的买价
D. 材料采购费用 

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