甲公司属于工业企业，为增值税一般纳税人，适用的增值税税率为17%。甲公司于2013年12月1日正式投产，原材料中W材料按实际成本核算，原材料发出采用先进先出法核算。W材料12月月初结存为零。 甲公司2013年12月发生的有关W材料的经济业务如下： (1)12月2日，从乙公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为40000万元，增值税税额为6800万元，款项已通过银行转账支付，W材料验收入库过程中发，生检验费用1000万元，检验完毕后W材料验收入库。 (2)12月5日，生产领用W材料300吨。 (3)12月8日，从丙公司购入W材料1900吨，取得的增值税专用发票上注明的原材料价款为108300万元，增值税税额为18411万元，款项已通过银行转账支付，W材料已验收入库。 (4)12月10日，生产领用W材料600吨。 (5)12月12日，发出W材料1000吨委托外单位加工(月末尚未加工完成)。 (6)12月15日，从丁公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为60000万元，增值税税额为10200万元，款项已通过银行转账支付，W材料已验收入库。 (7)12月17日，生产领用W材料1500吨。假定：甲公司领用W材料生产的产品在2013年度全部完工，且全部对外售出。 要求：根据上述资料，不考虑其他因素，分析回答下列第(1)-(2)小题。 (答案中的金额单位用万元表示，计算结果保留两位小数)

关于甲公司12月份购入各批W材料的实际单位成本，下列会计处理中正确的是( )。

A:12月2日从乙公司购入W材料的实际单位成本为41万元/吨 B:12月2日从乙公司购入W材料的实际单位成本为40万元/吨 C:12月8日从丙公司购入W材料的实际单位成本为57万元/吨 D:12月15日从丁公司购入W材料的实际单位成本为60万元/吨

甲公司属于工业企业，为增值税一般纳税人，适用的增值税税率为17%。甲公司于2013年12月1日正式投产，原材料中W材料按实际成本核算，原材料发出采用先进先出法核算。W材料12月月初结存为零。 甲公司2013年12月发生的有关W材料的经济业务如下： (1)12月2日，从乙公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为40000万元，增值税税额为6800万元，款项已通过银行转账支付，W材料验收入库过程中发，生检验费用1000万元，检验完毕后W材料验收入库。 (2)12月5日，生产领用W材料300吨。 (3)12月8日，从丙公司购入W材料1900吨，取得的增值税专用发票上注明的原材料价款为108300万元，增值税税额为18411万元，款项已通过银行转账支付，W材料已验收入库。 (4)12月10日，生产领用W材料600吨。 (5)12月12日，发出W材料1000吨委托外单位加工(月末尚未加工完成)。 (6)12月15日，从丁公司购入W材料1000吨，取得的增值税专用发票上注明的原材料价款为60000万元，增值税税额为10200万元，款项已通过银行转账支付，W材料已验收入库。 (7)12月17日，生产领用W材料1500吨。假定：甲公司领用W材料生产的产品在2013年度全部完工，且全部对外售出。 要求：根据上述资料，不考虑其他因素，分析回答下列第(1)-(2)小题。 (答案中的金额单位用万元表示，计算结果保留两位小数)

关于甲公司12月份领用W材料和月末结存材料的实际成本，下列会计处理中正确的是( )。

A:12月5日生产领用W材料的成本为12300万元 B:12月10日生产领用W材料的成本为24600万元 C:12月12日发出委托加工的W材料的成本为55400万元 D:月末结存W材料的成本为87000万元

2012年10月，W市A房地产开发公司在B市城市规划区内通过出让方式取得一住宅项目建设用地使用权。2013年5月1日，建成东方花园住宅小区，并通过竣工验收。A房地产开发公司委托C中介公司代为预售。在建设期间通过商品房预售方式，W市市民李某利用现款方式购买了该小区住房一套，陈某在预售期间通过抵押贷款方式购买了商品房，并分别签订了商品房预售合同。据此背景，回答下列问题：

W市市民签订商品房预售合同后，应到( )进行商品房预售合同备案。

A:W市人民政府房产管理部门 B:B市人民政府房产管理部门 C:W市人民政府土地管理部门 D:B市人民政府土地管理部门

Six years later, in an about-face, the FBI admits that federal agents fired tear gas canisters capable of causing a fire at the Branch Davidian compound near Waco, Texas in 1993. But the official said the firing came several hours before the structure burst into flames, killing 80 people including the Davidians’ leader, David Koresh.
"In looking into this, we’ve come across information that shows some canisters that can be deemed pyrotechnic in nature were fired--hours before the fire started," the official said. "Devices were fired at the bunker, not at the main structure where the Davidians were camped out."
The Federal Bureau of Investigation maintains it did not start what turned to be a series of fiery bursts of flames that ended a 51-day standoff between branch members and the federal government. "This doesn’t change the bottom line that David Koresh started the fire and the government did not," the official said. "It simply Shows that devices that could probably be flammable were used in the early morning hours."
The law enforcement official said the canisters were fired not at the main structure where the Davidian members were camped out but at the nearby underground bunker. They bounced off the bunker’s concrete roof and landed in an open field well, the official said. The canisters were fired at around 6 a.m. , and the fire that destroyed the wooden compound started around noon, the official said. The official also added that other tear gas canisters used by agent that day were not flammable or potentially explosive.
While Coulson denied the grenades played a role in starting the fire, his statement marked the first time that any U.S. government official has publicly contradicted the government’s position that federal agents used nothing on the final day of the siege at Waco that could have sparked the fire that engulfed the compound. The cause of the fiery end is a major focus of an ongoing inquiry by the Texas Rangers into the Waco siege.
The FBI official has NOT admitted that______.

A:the canisters were fired at the main structure B:the canisters were fired hours before the fire started C:federal agents fired tear gas canisters capable of causing a fire D:other tear gas canisters that were not flammable or potentially explosive were also used

Six years later, in an about-face, the FBI admits that federal agents fired tear gas canisters capable of causing a fire at the Branch Davidian compound near Waco, Texas in 1993. But the official said the firing came several hours before the structure burst into flames, killing 80 people including the Davidians’ leader, David Koresh.
"In looking into this, we’ve come across information that shows some canisters that can be deemed pyrotechnic in nature were fired--hours before the fire started," the official said. "Devices were fired at the bunker, not at the main structure where the Davidians were camped out."
The Federal Bureau of Investigation maintains it did not start what turned to be a series of fiery bursts of flames that ended a 51-day standoff between branch members and the federal government. "This doesn’t change the bottom line that David Koresh started the fire and the government did not," the official said. "It simply Shows that devices that could probably be flammable were used in the early morning hours."
The law enforcement official said the canisters were fired not at the main structure where the Davidian members were camped out but at the nearby underground bunker. They bounced off the bunker’s concrete roof and landed in an open field well, the official said. The canisters were fired at around 6 a.m. , and the fire that destroyed the wooden compound started around noon, the official said. The official also added that other tear gas canisters used by agent that day were not flammable or potentially explosive.
While Coulson denied the grenades played a role in starting the fire, his statement marked the first time that any U.S. government official has publicly contradicted the government’s position that federal agents used nothing on the final day of the siege at Waco that could have sparked the fire that engulfed the compound. The cause of the fiery end is a major focus of an ongoing inquiry by the Texas Rangers into the Waco siege.

The FBI official has NOT admitted that（）

A:the canisters were fired at the main structure B:the canisters were fired hours before the fire started C:federal agents fired tear gas canisters capable of causing a fire D:other tear gas canisters that were not flammable or potentially explosive were also used

A Fire near Waco
Six years later, in an about-face, the Federal Bureau of Investigation(FBI) admits that federal agents fired tear gas canisters capable of causing a fire at the Branch Davidian compound near Waco, Texas in 1993. But the official said the firing came several hours before the structure burst into flames, killing 80 people including the Davidians’ leader, David Koresh.
"In looking into this, we’ve come across information that shows some canisters that can be deemed pyrotechnic in nature were fired—hours before the fire started,” the official said. “Devices were fired at the bunker, not at the main structure where the Davidians were camped out."
The FBI maintains it did not start what turned to be a series of fiery bursts of flames that ended a 51-day standoff between branch members and the federal government. "This doesn’t change the bottom line that David Koresh started the fire and the government did not," the official said. "It simple shows that devices that could probably be flammable were used in the early morning hours. "
The law enforcement official said the canisters were fired not at the main structure where the Davidian members were camped out but at the nearby underground hunker. They bounced off the bunker’s concrete roof and landed in an open field well, the official said. The canisters were fired at around 6 a. m., and the fire that destroyed the wooden compound started around noon, the official said. The official also added that other tear gas canisters used by agent that day were not flammable or potentially explosive.
While Coulson denied the grenades played a role in starting the fire, his statement marked the first time that any U. S. government official has publicly contradicted the government’s position that federal agents used nothing on the final day of the siege at Waco that could have sparked the fire that engulfed the compound. The cause of the fiery end is a major focus of an ongoing inquiry by the Texas Rangers into the Waco siege.
The FBI official has NOT admitted that______.

A:the canisters were fired at the main structure B:the canisters were fired hours before the fire started C:federal agents fired tear gas canisters capable of causing a fire D:other tear gas canisters that were not flammable or potentially explosive were also used

Six years later, in an about-face, the FBI admits that federal agents fired tear gas canisters capable of causing a fire at the Branch Davidian compound near Waco, Texas in 1993. But the official said the firing came several hours before the structure burst into flames, killing 80 people including the Davidians’ leader, David Koresh.
"In looking into this, we’ve come across information that shows some canisters that can be deemed pyrotechnic in nature were fired—hours before the fire started," the official said. "Devices were fired at the bunker, not at the main structure where the Davidians were camped out. "
The Federal Bureau of Investigation maintains it did not start what turned to be a series of fiery bursts of flames that ended a 51-day standoff between branch members and the federal government. "This doesn’t change the bottom line that David Koresh started the fire and the government did not," the official said. "It simple shows that devices that could probably be flammable were used in the early morning hours. "
The law enforcement official said the canisters were fired not at the main structure where the Davidian members were camped out but at the nearby underground bunker. They bounced off the bunker’s concrete roof and landed in an open field well, the official said. The canisters were fired at around 6 a.m. , and the fire that destroyed the wooden compound started around noon, the official said. The official also added that other tear gas canisters used by agent that day were not flammable or potentially explosive.
While Coulson denied the grenades played a role in starting the fire, his statement marked the first time that any U. S. government official has publicly contradicted the government’s position that federal agents used nothing on the final day of the siege at Waco that could have sparked the fire that engulfed the compound. The cause of the fiery end is a major focus of an ongoing inquiry by the Texas Rangers into the Waco siege.
The FBI official has NOT admitted that ______.

A:the canisters were fired at the main structure B:the canisters were fired hours before the fire started C:federal agents fired tear gas canisters capable of causing a fire D:other tear gas canisters that were not flammable or potentially explosive were also used

{{B}}第二篇{{/B}}

The FBI official has NOT admitted that______.

A:the canisters were fired at the main structure B:the canisters were fired hours before the fire started C:federal agents fired tear gas canisters capable of causing a fire D:other tear gas canisters that were not flammable or potentially explosive were also used