题目内容

某工业企业采用计划成本进行原材料的核算,并按单个存货项目的成本与可变现净值孰低法对期末存货计价。2001年12月初结存甲材料的计划成本为20yy元,本月收入甲材料的计划成本为40万元,本月发出甲材料的计划成本为35万元;甲材料成本差异月初数为 4000元(超支),本月收入甲材料成本差异为8000元(超支)。2001年12月31日应计入资产负债表“存货”项目中的甲材料金额为( )元。

A. 22.5万
B. 22.95万
C. 30.87万
D. 22.05万

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个人转让房地产并符合土地增值税纳税要求的,若其房地产坐落地与纳税人居住地不一致,则纳税地点为( )。

A. 纳税人居住地
B. 房地产坐落地
C. 办理房地产过户手续所在地
D. 纳税人户口所在地

某企业2000年4月正日采用补偿贸易方式从国外引进1台需要安装的设备,该设备到岸价为10万美元,当日市场汇率为1美元兑换8.30元人民币。引进设备时以人民币支付进口关税等15万元,交付安装后发生安装成本20万元人民币,该设备于2000年12月31日交付生产使用,若12月31日的市场汇率为1美元兑换8.50元人民币,则该设备的入账价值为人民币( )元。

A. 118万
B. 35万
C. 103万
D. 120万

This course requires a lot of ______ and ______ skills.

A. academic; practice
B. academy; practice
C. academic; practical
D. academy; practical

At the turn of the century it is estimated that a student living alone requires on average A$12 000 (Australian dollars)in living expenses for each year of study in Australia. Of course, these costs increase with time.Upon arrival, students should have funds in excess of the average to cover the cost of text books and establishment expenses such as rental payment and basic furniture items. The amount spent on food, recreation, and entertainment expenses will vary according to requirements, budget, and location.Those who are prepared to live in shared accommodation, which may not be suitable for all, might manage on AS 10 000 per year. It is preferable for overseas students whose English is in need of practice to take advantage of living in situations with native speakers whenever possible. However, sharing with friends who are easy to communicate with is probably more sensible at first.The above figures do not include the cost of large non-essential items such as household equipment or a car. Owning and maintaining a motor vehicle is expensive in Australia. Insurance is compulsory and costly, and parking both on and off campus can be a problem requiring additional expense. It is not advisable for a student to own a car unless it is absolutely necessary. A reasonable second hand car can cost more than A$4 000.Educational institutions are almost always serviced by reliable public transport. The university and college campuses within the major cities are well served by public buses. In addition, the larger cities have extensive train systems. For example, in Sydney, most college and university campuses are only 10 or 20 minutes from a rail station. Students buying a car should take into account()

A. the interest of the loan
B. insurance costs
C. the age of the car
D. the family objections

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