E企业欠F企业货款70200元。经协商F企业同意E企业用一批销售价格为50000元、实际成本为46000元、增值税税率为17%的自产商品抵偿债务。F企业发生运杂费等500元,F企业将该商品作为原材料核算,F企业不单独支付增值税。F企业按应收账款的5%计提坏账准备。F企业的原材料的入账价值是()元。
A. 67190
B. 66690
C. 58690
D. 46500
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The site of Nola was compared to Pompeii because
A. they were both reported by French archaeologists.
B. they both gave us a good picture of ancient people's life.
C. they both existed in the same age.
D. they were both in Campania.
价值工程研究对象的选择一般说来有以下几个原则()。A.从设计方面看,对产品结构复杂、性能和技术指价值工程研究对象的选择一般说来有以下几个原则()。
A. 从设计方面看,对产品结构复杂、性能和技术指标差距大、体积大、重量大的产品进行价值工程活动,可使产品结构、性能、技术水平得到优化,从而提高产品价值
B. 从生产方面看,对量多面广、关键部件、工艺复杂、原材料消耗高和废品率高的产品或零部件,特别是对量多、产值比重大的产品,只要成本下降,所取得总的经济效益就大
C. 从市场销售方面看,选择用户意见多、系统配套差、维修能力低、竞争力差、利润率低的、生命周期较长的、市场上畅销但竞争激烈的、新产品、新工艺等进行价值工程活动,以赢得消费者的认同,占领更大的市场份额
D. 从成本方面看,选择成本高于同类产品、成本比重大的,如材料费、管理费、人工费等,推行价值工程就是要降低成本,以最低的寿命周期成本可靠地实现必要功能
E. 从功能方面看,产品要符合用户的要求,而且使成本控制在最低
The author is likely to agree that
A. thrift should be blamed for the Depression.
B. children should develop a sense of ownership.
C. people should be careful in spending.
D. it is not wise to make investment.
To protect the industry, the tobacco companies did all the following EXCEPT
A. circumventing supervision.
B. actualizing public relations.
C. playing on words.
D. lobbying a bill.