题目内容

下列说法有误的是()。

A. 增值税一般纳税人企业将自己生产的产品用于对外投资时,应视同销售货物,计算交纳增值税,但在会计核算上并不作销售收入处理
B. 在低值易耗品采用五五摊销法核算的情况下,低值易耗品领用时的摊销额与报废时的摊销额,有时并不相等
C. 工业企业材料购进过程中发生的合理损耗,均应计入购进材料的实际采购成本
D. 直接计入管理费用 D.直接计入制造费用

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It can be inferred from the last paragraph that

A. women are often involved in politics in Germany.
B. in Germany, there are now some female leaders, including Merkel.
C. Merkel becomes a chancellor because she is no longer a girl.
D. it does need a lot to become a female chancellor in Germany.

Which of the following statements is true about TfL?

A. It will re-let the contract to run the congestion charge.
B. It conducts the trim of the new detection system.
C. It is thinking of charging drivers once for an entire day's travel.
D. Its boss ever wanted to extend the congestion charge to other cities.

From the last paragraph, we can infer that

A. Bob Kiley as TfL's boss approved the new scheme.
B. Mr. Kiley's underlings confirmed his suggestion.
C. London's mayor disagrees Mr. Kiley's idea.
D. Ken Livingstone would feel shameful if he changed the scheme.

By saying "Dr. Arien's caution is sensible"(Line 1, Paragraph 3), the author implies that

A. The result of Arien's research is worth further studies.
B. the result of Dr. Arien's research is not true.
C. Dr. Arien's conclusion has been made by others before.
Dr. Arien's result is based on the small size of study.

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