某企业建造厂房领用生产用原材料80 000元,原材料购入时支付的增值税为13 600元。其会计处理为()。
A.借记在建工程80 000元,贷记原材料80 000元
B.借记在建工程93 600元,贷记原材料93 600元
C.借记在建工程93 600元,贷记原材料80 000元和应交税金——应交增值税(进项税额转出)13 600元
D.借记在建工程93 600元,贷记原材料80 000元和应交税金——应交增值税(销项税额)13 600元
第2题
A.Headmaster of a public school in Cambridge.
B.An English teacher at Cambridge University.
C.An English teacher at Haitian School.
D.An English teacher teaching Haitian immigrant children at a primary school.
第3题
It can be concluded from the passage that ______.
A.Standard English is taught in school and colleges
B.the young people are defiant because they refuse to speak standard English
C.English language is influenced by American English in the last 25 years
D.there has been a great change in the English language in this century
第4题
It can be concluded from the passage that______.
A.Standard English is taught in school and colleges
B.the young people are defiant because they refuse to speak standard English
C.English language is influenced by American English in the last 25 years
D.there has been a great change in the English language in this century
第5题
The English teacher became angry, because of her(absent) ______ from school for several days.
第6题
From the passage we know that home school advocates think that ______.
A.home schooling is superior and therefore they will not easily give in
B.their increased cooperation with public school will bring about the improvement of public education
C.things in public schools are not so bad as has often been said
D.their tolerance of public education will attract more kids to public schools
第7题
A.He saved the life of his brother choking on food.
B.He rescued a student from a big fire.
C.He is very good at public speaking.
D.He gives informative talks to young children.
第8题
A.transfer
B.deliveries
C.transportation
D.transmissions
第9题
A.He saved the life of his brother choking on food.
B.He rescued a student from a big fire.
C.He is very good at public speaking.
D.He gives informative talks to young children.
第10题
A.transfer
B.deliveries
C.transportation
D.transmissions
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