天宏公司向U公司购入原材料一批，买价10 000元，增值税率13%，开出一张期限为6个月的商业承兑汇票，票面金额为11 300元，并将商业汇票交给U公司工作人员，材料验收入库。以下账务处理正确的是：
A. 借：原材料 10 000 贷：应付票据 10 000
B. 借：原材料 10 000 贷：应付账款 10 000
C. 借：原材料 10 000 应交税费---应交增值税（进项税额） 1 300 贷：应付票据 11 300
D. 借：在途物资 10 000 应交税费---应交增值税（进项税额） 1 300 贷：应付账款 11 300
查看答案
1. How is the weather? It is ____________.
A. warm and sunny
B. hot and fresh
C. both A and B
2. The woman is going to the library to _______.
A. study
B. return some books
C. meet her friend
3. What do they plan to do in the park?
A. Take some photos.
B. Have a picnic.
C. Both A and B.
4. Where are they going to meet again?
A. In the library.
B. At the gate.
C. In the park.
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