【单选题】It is generally agreed that the first true cities appeared about 5,000 years ago in the food-producing communities of the Middle East. The cities of Sumeria, Egypt and the Indus Valley possessed a num...
A.
West European cities established their own urban traditions.
B.
West European cities grew directly out of those in the Middle East.
C.
Cities appeared earlier in the Middle East than in Greece and Rome.
D.
West European and Middle East cities went through the same phases.
【单选题】甲公司存货采用计划成本核算,2017年3月1日“原材料——A材料”借方余额为2900000元,“材料成本差异”贷方余额为22000元。当月采购A材料一批,取得货物增值税专用发票注明的价款为5522000元,增值税税额为938740元,全部验收入库。该批原材料的计划成本为5100000元。当月生产车间领用A材料一批计划成本为3852000元。则甲公司期末结余原材料——A材料的实际成本为( )元。
【简答题】甲公司(一般纳税人)存货采用计划成本核算, 2017 年 2 月份发生如下事项: ( 1 )期初结存原材料计划成本为 25 万元,材料成本差异借方余额为 3 万元,存货跌价准备贷方余额为 3 万元。 ( 2 ) 2 日,购入原材料一批,实际支付价款为 50 万元,取得增值税专用发票上注明的增值税税额为 8.5 万元;采购过程中发生运杂费 0.3 万元,保险费 1 万元,入库前挑选整理费 0.2 万...