单项选择题

某企业对外销售一批商品，开出的增值税专用发票上注明的销售价款为100万元、增值税税额为13万元，为购货方代垫的运费为3万元，款项尚未收到。该企业应收账款的入账金额是（　　）。

A.100万元
B.103万元
C.113万元
D.116万元

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听力原文： Make millions with no work! Lose 5 kg overnight! Clear your credit history! The secrets to getting hot girls! Get out of debt!Junk email messages like these, also known as spam, are familiar to anyone with an email account. On average, each email user received 1,300 spam messages last year, and that number is expected to increase to 3,900 by the year 2007.Junk mail is nothing new. For years, marketing groups have collected consumer information, including addresses and phone numbers, and sold them as lists to interested advertisers. But with junk mail, the high cost of mailing packages to large groups of people kept it down to a manageable level. But with email, anyone With a computer and Internet connection can now send messages around the world for freE.But it's the people who receive spam who wind up paying. It is estimated that spam costs companies millions of dollars every year due to wasted time, connection costs and lost emails.(33)A.130.B.3,900.C.13,000.D.1,300.

A.B.
C.
(33)
A.130.
B.3,900.
C.13,000.

单项选择题

下列各项中，应当在现金流量表“经营活动产生的现金流量”部分列示的是（）。

A.发行股票收到的现金
B.购买原材料支付的现金
C.处置固定资产收回的现金
D.融资租入固定资产支付的租赁费

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