下列项目中,应计入存货采购成本的是( ). - 查题网

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高等继续教育 / 中级财务会计

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题型描述: 多选题
下列项目中,应计入存货采购成本的是( ).
A.小规模纳税人购入存货支付的增值税进项税
B.一般纳税人购入存货支付的增值税进项税
C.进口关税
D.购货价格
E.企业收购未税矿产代扣代缴的资源税

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中级财务会计

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2、Kay James, Secretary of Health and Human Resources in the Virginia state government, loves to turn the tables on those who don’t think it’s possible to be middle-class, conservation, educated and still be truly black. Once, during an abortion debate, a woman in the audience angrily told James she was so middle-class she didn’t have a clue about real African-American life. “If you understood what these women go through,” the woman said, “you would realize that abortion is their only choice.” James then asked the woman to consider a poor black mother on welfare. She already has four children and an alcoholic husband who has all but abandoned the family. Now she discovers another child is on the way. “How would you counsel that woman?” asked James. “Have an abortion,” the woman responded. “That child would have a very poor quality of life.” “I have a vested interest in your answer,” James said. “The woman I described was my mother. I was the fifth of six children born into poverty. And, in case you’re interested, the quality of my life in just fine!” 1. Kay James _ _ _ _ _ _ _ _ _ _ _ . A. is not a black B. is a poor black mother C. has five brothers and sister D. has a hard life 2. “To turn the tables” means _ _ _ _ _ _ _ _ _ _ _ _ . A. to move the tables B. to carry the tables away C. to gain courage D. to gain an advantage after having been at a disadvantage 3. James’ father _ _ _ _ _ _ _ _ _ _ _ _ _ . A. divorced his wife B. liked to drink C. deserted his family D. B and C 4. James’ mother _ _ _ _ _ _ _ _ _ _ _ _ . A. was educated B. was conservative C. was poor D. A and B 5. James’ family led a _ _ _ _ _ _ _ _ _ life when she was born. A. miserable B. happy C. well-off D. hardly英语(二)