Once a man and his wife worked for a businessman.There was a big box in the businessman’Sliving room.The businessman pointed at the box and said,“There’s only one thing you l6 do.Don’t open the box.”Mter saying this,he l7 the living room. The woman said to her husband,“There l 8 be something expensive in the box.Let’s 19 it,shall we’’Her husband said no to her. The woman didn’t give up her 20 .One day,she decided to find out what was 21 it.Her husband didn’t stop her.She opened the box and looked 22 She found nothing in the box and tried hard to close it, 23 she failed. That evening the businessman came home and found the box was 24 .He was very angry and asked the woman and her husband to leave his home. “But there was nothing in the box,”the woman said.“We haven’t taken anything 25 "The businessman shouted at them:“The box is not important.I cannot believe you.1’hat’s important.” (18)处填入()
A. must
B. will
C. used to
D. may
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$16,800 is the collector’s value of ()
A. the One-penny Orange-red
B. a correctly printed 1847 stamp
C. the Two-penny Blue
D. both A and C
(二)甲公司为增值税一般纳税人,适用的增值税税率为17%。甲公司20×8年度发生的部分交易或事项如下:(1)10月5日,购入A原材料一批,支付价款702万元(含增值税),另支付运输费、保险费20万元。A原材料专门用于为乙公司制造B产品,无法以其他原材料替代。(2)12月1日,开始为乙公司专门制造一台B产品,至12月31日,B产品尚未制造完成,共计发生直接人工82万元;领用所购A原材料的60%和其他材料60万元;发生制造费用120万元。在B产品制造过程中,发生其他材料非正常损耗20万元。甲公司采用品种法计算B产品的实际成本,并于发出B产品时确认产品销售收入。(3)12月12日,接受丙公司的来料加工业务,来料加工原材料的公允价值为400万元。至12月31日,来料加工业务尚未完成,共计领用来料加工原材料的40%,实际发生加工成本340万元。假定甲公司在完成来料加工业务时确认加工收入并结转加工成本。(4)12月15日,采用自行提货的方式向丁公司销售C产品一批,销售价格(不含增值税,下同)为200万元,成本为160万元。同日,甲公司开具增值税专用发票,并向丁公司收取货款。至12月31日,丁公司尚未提货。(5)12月20日,发出D产品一批,委托戊公司以收取手续费方式代销,该批产品的成本为600万元。戊公司按照D产品销售价格的5%收取代销手续费,并在应付甲公司的款项中扣除。12月31日,收到戊公司的代销清单,代销清单载明戊公司已销售上述委托代销D产品的20%,销售价格为250万元。甲公司尚未收到上述款项。要求:根据上述资料,不考虑其他因素,回答下列第4题至第6题。 下列各项关于甲公司存货确认和计量的表述中,正确的有( )。
A原材料取得时按照实际成本计算
B. 领用的A原材料成本按照个别计价法确定
C. 发生的其他材料非正常损耗计入B产品的生产成本
D. 来料加工业务所领用本公司原材料的成本计入加工成本
E. 为制造B产品而发生的制造费用计入B产品的生产成本
About three years ago,I felt very lonely.I didn’t like my classmates,my parents or anyone else.My classmates didn’t want to talk 6 1 me and my parents were always saying that other kids were better than me.I thought l was the 62 unlucky person in the world. One day I had a big fight with one of my classmates.1 was SO angry 63 I hit him in the face.Just at that moment,a boy stood up and 64 the fight.He was the monitor of my class. After that,he often helped me and we became good 65 .Whenever I got angry or sad,he would help 66 to cool down.My life began to change because of the boy,my best friend.We spent a lot of interesting days together.As 67 goes by,I have become happier with people and things.And it 68 that people around me have changed,too.My parents don’t shout at me 69 —more and my classmates become friendly to me. But now I can’t often see my best friend because he is seriously 70 and is staying in hospi.tal.How I miss the days when we were together!I hope he will be all right and come back to school soon. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. (67)处填入()
57()
A. then
B. more
C. as
D. like