下列各项中,不应计入存货采购成本的是()。A.小规模纳税人购入存货时支付的增值税 B

题型:单项选择题

问题:

下列各项中,不应计入存货采购成本的是()。

A.小规模纳税人购入存货时支付的增值税

B.进口商品应支付的关税

C.运输途中合理损耗

D.采购人员差旅费

考点:中级会计实务第二章存货第二章存货题库
题型:单项选择题

下面是鸟卵的结构图,请据图回答:(每空1分,共8分)

⑴图中的①是指_________,具有保护作用。

⑵图中的⑤是指_________,里面含有细胞核,是进行胚胎发育的部位。

⑶图中的⑥是指_________,它能为胚胎发育提供所必需的_________。

⑷图中的④是指        ,它能为胚胎发育提供所必需的_________。

⑸图中的③是指        ,它能为胚胎发育提供所必需的_________。

题型:单项选择题

三国两晋南北朝时期,禁止士族与庶族、良民与贱民通婚,如果成婚,在法律上被称为( )

A.不孝

B.不端

C.不道

D.失类

题型:单项选择题

Each time I see a balloon, my mind flies back to a memory of when I was a six - year – old girl. It was a rainy Sunday and my father had recently died. I asked my mom if Dad had gone to heaven. “Yes, honey. Of course.” she said.“Can we write him a letter?”

She paused, the longest pause of my short life, and answered, “Yes.”My heart jumped. “How? Does the mailman go there?” I asked.

“No, but I have an idea.” Mom drove to a party store and returned with a red balloon. I asked her what it was for.“Just wait, honey. You’ll see.” Mom told me to write my letter. Eagerly, I got my favorite pen, and poured out my six - year - old heart in the form of blue ink. I wrote about my day, what I learned at school, how Mom was doing, and even about what happened in a story I had read. For a few minutes it was as if Dad were still alive. I gave the letter to Mom. She read it over, and a smile crossed her face.She made a hole in the corner of the letter where she looped the balloon string. We went out-side and she gave me the balloon. It was still raining.“Okay, on the count of three, let go. One, two, three.”The balloon, carrying my letter, darted upward against the rain. We watched until it was swallowed by the mass of clouds.Later I realized, like the balloon, that Dad had never let his sickness get him down. He was strong. No matter what he suffered, he’d persevere, dart up, and finally transcend this cold world and his sick body. He rose into sky and became something beautiful. I watched until the balloon disappeared into the gray and white and I prayed that his strength was passed on. I prayed to be a balloon.

小题1:When the girl asked her mother if they could write to her father, her mother _________.

A.believed it easy to do so

B.thought her a creative girl

C.felt it hard to answer

D.found it easy to lie小题2: When the girl was told that she could send a letter to her father, she __________.

A.jumped with joy

B.was worried that it couldn’t be delivered

C.started writing immediately

D.became excited小题3: In the eyes of the author, what was the rain like?

A.An incurable disease

B.An unforgettable memory.

C.The failures her father experienced

D.The hard time her father had.小题4: What would be the best title for the passage?

A.An unforgettable experience

B.Fly to the heaven

C.The strong red balloon

D.A great father

题型:单项选择题

物权的划分类别中,留置权属于()。

A.动产物权

B.不动产物权

C.主物权

D.权利物权

题型:单项选择题

下列哪些物质造成的损伤不属于酸烧伤()

A.碳酸

B.草酸

C.甲酚

D.生石灰

E.氢氟酸

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