One of the features of this textbook is that ______.
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5 .Compared with the old one, this new edition _______.
A has been made more applicable B is easier to learn C covers a wider range of subject-matter D has improved the balance between theory and practice.
7 .The underlined words “conversely, however” (para. 4) indicate that ________.
A many topics can be emphasized though they were not covered in the old edition. B many topics can be emphasized though they were usually omitted by instructors. C many topics have been added to the new edition as they were not covered in the old one. D many topics have been added to the new edition...
8 .To meet the needs of a particular course, the teacher of this book can omit some of the contents provided that _________.
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9 .甲公司是一家工业生产企业,属增值税一般纳税人,采用实际成本计价核算材料成本,2011年4月1日该公司购入M材料100件,每件买价为1000元,增值税率为17%,发生运费2000元(按照7%抵扣),保险费400元,装卸费500元,验收入库时发现损耗了3件,属于合理损耗范畴,则该批材料的单位入账成本为每件( )元。
A 1134.5 B 1200 C 1059.38 D 1027.6
10 .甲公司于2011年4月1日委托乙公司代为加工原材料一批,该批原材料的成本为75万元,加工费10万元,加工劳务匹配的增值税率为17%,该材料加工后直接对外出售,其匹配的消费税率为15%,根据税法规定,由乙公司代收代缴消费税,因市场上无此商品的市场价可供参照,税法规定可组成计税价来计算应缴消费税,则甲公司收回此商品时的入账成本为( )万元。
A 100 B 85 C 95 D 115
