题目内容

听力原文: Venezuela. Thousands of oil workers have gone on strike to demand a pay increase. Union leaders say 90% of the country's 40,000 oil workers have stopped working. However, the Venezuelan oil industry officials say operations remain the same. They say it will be one week until the strike affects oil exports. The oil workers are demanding a 15% pay increase ordered for all government workers by President Hugo Chavez. The state-owned oil company says the presidential order does not include oil workers. Also Venezuelan school teachers went on strike demanding a similar pay increase.
Q: Why have Venezuelan oil workers gone on strike?
(21)

A. They demand a pay increase.
B. They want a hundred dollars.
C. They did not like their boss.

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A. 正确
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甲企业为增值税一般纳税人。本月购进原材料200公斤,货款为6 000元,增值税为1 020元;发生的保险费为350元,入库前的挑选整理费用为130元;验收入库时发现数量短缺10%,经查属于运输途中合理损耗。甲企业该批原材料的实际单位成本为每公斤()元。

A. 32.4
B. 33.33
C. 35.28
D. 36

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A. 由承包商承担
B. 由监理工程师承担
C. 由业主承担
D. 视检查结果决定承担者

下列各项中,不应计入存货实际成本的是()。

A. 为特定客户设计产品发生的可直接确定的设计费用
B. 运输过程中发生物资毁损,从运输单位收到的赔款
C. 为达到下一个生产阶段所必需的仓储费用
D. 制造企业为生产产品而发生的直接人工费用

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