[音频]Directions: Listen to the short passage and fill in the blanks with the missing words.Dear Mr. Smith, _______the Desheng Electronics Company, it is my great pleasure to _______our annual sales conference, which will _______on December 10~15, 2017 at Beijing Conference Center. Enclosed you’ll find the schedule for the conference, accommodation arrangements and a business activity program. We would _______if you could attend our meeting. If you have any questions, please _______on 010-43875546.
某增值税一般纳税人采用托收承付方式销售商品一批,商品的价款为30万元,取得增值税专用发票上注明的增值税税额为3.9万元,另代购买方支付运杂费1万元、包装费3万元,则该一般纳税人应确认的应收账款的入账金额为()万元。
A. 30
B. 34
C. 37.9
D. 40.1
甲公司2018年2月份发生如下应收事项:进行存货盘点发现存货盘亏,应收取保险公司赔款2.5万元,应收取管理人员赔款1万元;销售商品一批,应收取价款30万元,增值税税额3.9万元;销售包装物一批,应收取价款10万元,增值税税额1.3万元。则甲公司本月应记入“其他应收款”科目核算的金额为()万元。
A. 3.5
B. 14.8
C. 43.5
D. 50.3