单项选择题

企业本期发生的如下业务中，原购进货物所含进项税额不得抵扣的是（）。

A.从小规模纳税人处购进原材料，取得税务机关代开的增值税专用发票
B.从海关取得的完税凭证上注明的增值税额
C.某企业购入原材料用于免税项目
D.某汽车经销商外购用于销售的小汽车

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单项选择题

某服装企业为增值税一般纳税人，某月在销售产品的同时向购货方收取包装物押金1130元，并分别核算。该项业务正确的账务处理为（）。

A.借：银行存款1130贷：其他应付款1130
B.借：银行存款1130贷：其他业务收入1130
C.借：银行存款1130贷：其他应付款1000应交税费—应交增值税（销项税额）130
D.借：银行存款1130贷：其他业务收入1000应交税费—应交增值税（销项税额）130

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听力原文：W: Can I help you?M: Yes, I'd like to read some articles that are on reserve about British culturE.W: Professor Grand's class?M: That's right. How could you know?W: Let's just say you are not the first person coming in asking for those articles.M: Oh, well, seeing as how I haven't read any of them yet, it doesn't really matter which one you give me first.W: I'm afraid I can't give you any of them at the moment. They've all been checked out.M: You're joking, all of them?W: Every month. I've asked professor Grand twice already to bring in additional copies of the articles, but no sooner do I place them on the shelves than they are gonE.See that girl in the black sweater? She's been waiting for half an hour for those same articles to be returneD.M: And here's mE.I went out of my way to free out the whole afternoon to reaD.W: I'm sorry, but there is not a whole lot I can do about it. All I can suggest is that you come in first thing tomorrow morning and try again. We open at eight.(20)A.That the library opens at 8:00.B.That no one else has read the articles.C.That none of the material he needs is availablE.D.That reserve materials can be taken out of the library.

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(20)
A.That
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