某增值税一般纳税人材料采用计划成本法核算,本期购入原材料1 000公斤,每公斤单价为

题型:单项选择题

问题:

某增值税一般纳税人材料采用计划成本法核算,本期购入原材料1 000公斤,每公斤单价为11元,增值税税率为17%,款项已经支付。材料验收中发现短缺100公斤,其中5公斤属于定额内的合理损耗,另95公斤的短缺尚待查明原因。该批材料每公斤的计划成本为10元。该批入库材料产生的材料成本差异为( )元。

A.2 825

B.2 588

C.905

D.955

考点:会计资格考试中级会计(会计实务)中级会计实务51
题型:单项选择题

I will go to the science palace to morrow ____ it doesn’t rain heavily.

A.as if

B.in case

C.even if

D.so long as

题型:单项选择题

离太阳最远的行星是哪颗行星()

A、天王星 

B、海王星 

C、冥王星

题型:单项选择题

阅读答题。

                                                                 Traveling 

     It is exciting to visit different places. As you travel, you will admire the beauty of nature. Besides, you

can make friends with people from different places. Finally, you can get to know the culture and enjoy the

delicious food. Today people are so fond of traveling that tourism has become one of the faster growing

industries in most countries.

     The main reason why people travel is, perhaps, to relax. For example, having worked hard throughout

the weekdays, people will find a trip to the nearby mountains or beaches for a real relaxation. For another

example, spending a holiday traveling abroad is an especially satisfying experience for those who do not

have much of an opportunity to be away from their homelands. When people return from their travel, they

will generally feel fresh and energetic, ready to work harder.

     Traveling is also one of the best means for learning and broadening your views. You may have read or

heard about something but you can never get an accurate picture of it until you see it for yourself. Seeing

is believing. Furthermore, if you are a careful observer, you can learn much during your travel about the

geography, biology, and history of the places you visit. No matter how well educated you are, there is

always a lot for you to learn through traveling. The knowledge acquired from travel, as you will have found

in your life, is no less valuable than that from any influential reference book.

Questions:

1. What's the main reason why people travel?

    ____________________________________________________.

2. How do people feel when they return from their traveling?

    ____________________________________________________.

3. What does the writer think of the knowledge acquired from travel?

    ____________________________________________________.

题型:单项选择题

氢原子基态能级为-13.6eV,一群氢原子处于量子数n=3的激发态,它们向较低能级跃迁时,放出光子的能量可以是(  )

A.1.51eV

B.1.89eV

C.10.2eV

D.12.09eV

题型:单项选择题

以下争议可以申请行政复议的是()

A、认为行政机关侵犯合法经营自主权的

B、申请行政机关履行保护人身权利,行政机关没有履行的

C、对具体行政行为所依据的部分规定合法性产生争议的

D、不服行政机关对民事纠纷作出的调解

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