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企业委托加工应税消费品收回后直接对外销售，下列各项中，属于由受托方代收代缴的消费税应计入的会计科目是( )。

A.发出商品
B.委托加工物资
C.税金及附加
D.应交税费

【参考答案】

B
解析：委托加工物资收回后直接对外销售的，消费税计入委托加工物资的成本，选项B正确。
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Welcome to North Road Medical Centre!We are open from 8：30 A.m．until 6 P．m．Monday toFri．day．Appointments(预约)with the doctors and nurses are acceptable both morning and afternoon．Howev—er，a same-day appointment may not necessarily be with your usual doctor．Patients may be seen by any member of theteam．If you decide to register(注册)with us，please speak to one of our receptionists(接诊员)．You will need tocomplete a registration form．Each new patient is asked to answer some medical questions．You should also make anappointment to see one of the nurses for a health check soon after registerinThere is sometimes a delay in handingover medical records from your earlier doctor，and this appointment gives us valuable information about your health．The Out of Hours Service is reachable from 6：30 P．m．until 8 A.m．Monday to Friday；at weekends from6：30 P．m．Friday t0 8 A.m．Monday．Telephone 0845—345—8995 to talk to the Out of Hours Serv—icE.They will have a doctor get in touch with you．For medical advice，you can call NHS Direct(24 hours)on 0845—4647 0r through the Internet at www．nhsdirect．nhs．com．You can always get advice over the telephonE.If you are too ill to come to the medical centre，You can ask for a home Visit over the telephonE.Most visits bydoctors are made between12 noon and 3 P.m．If you are able to phone before 11A.m。,this helps us to plan the day．What can be learnt from paragraph 1?A.The centre opens all week rounD.B.Doctors and nurses work six hours a day.C.Appointments are not accepted in the afternoon.D.A same-day appointment may not be with the usual doctor．If you need the help of the Out of Hours Service，you may——．A.call 0845—345—8995B.telephone 08454647C.get in touch with a doctorD.visit the NHS Direct websiteWhen do most doctors go for a home visit?A.Before 11 A.mB.From 6：30 P.m．t0 8 A.mC.From 8：30 A.m．t0 6 P.mD.Between 12 noon and 3 P.mWhat is a new patient advised to do alter registration?A.Take a health check．B.Hand over medical records 〃C.Ask some medical questions．D.Complete an information form．请帮忙给出每个问题的正确答案和分析，谢谢！
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