题目内容

(2009年考试真题)甲、乙公司均为增值税一般纳税人，甲公司委托乙公司加工一批应交消费税的半成品，收回后用于连续生产应税消费品。甲公司发出原材料实际成本210万元，支付加工费6万元、增值税1．02万元、消费税24万元。假定不考虑其他相关税费，甲公司收回该半成品的入账价值为()万元。

A. 216
B. 217．02
C. 240
D. 241.02

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To which of the following is Magnoli likely to agree？

A. Cruise-control systems should be incorporated into buildings.
B. Architects need to perfect the designs of responsive buildings for the best models.
C. The development of buildings is nothing compared to that of cars.
D. The performance of a building should be monitored in advance.

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