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【多选题】
某生产企业生产单一机械产品,各期原材料、在产品期末没有余额,产成品有一定数量的余额。税务师在该企业2019年度决算报表编制后的汇算清缴时发现,该企业2019年9月有一笔新建厂房领用外购材料80000元(相应的进项税额已抵扣)的账务处理为: 借:生产成本 80000 贷:原材料 80000 税务师按照 “ 比例分摊法 ” 计算调整额。在调账处理时计入贷方调整的科目有( )。A.
原材料
B.
生产成本
C.
库存商品
D.
税费——增值税(进项税额转出)
E.
以前年度损益调整
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A.
is offered
B.
offered
C.
was offered
D.
has offered
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【单选题】_____ the age of the thirty, Lily went to Australia to look for a job. [ ]
A.
On
B.
At
C.
In
D.
With
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