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[多选题]根据资料(三),回答第51-55题。甲公司为增值税一般纳税人。2022年10月,甲公司发生的有关经济业务如下:(1)1日,将一台暂时闲置的生产设备出租给乙公司。双方合同约定租期为6个月,每月不含增值税的租金5万元,租金一次性收取。甲公司开具的增值税专用发票上注明的价款为30万元,增值税税额为3.9万元。该设备每月应计提折旧费4万元。(2)8日,销售M产品10000件,每件标价为1000元(不含增值税),每件生产成本为800元,由于是成批销售,给予购买方10%的商业折扣,开具的增值税专用发票上注明的价款为900万元,增值税税额为117万元;全部款项已收到并存入银行,商品控制权已经转移给购货方。(3)8日,销售M产品时领用单独计价的包装物一批,随同M产品出售。甲公司开具的增值税专用发票上注明的包装物价款为2万元,增值税税额为0.26万元;全部款项已收到并存入银行,包装物的实际成本为1万元。(4)16日,销售一批不需用的原材料,开具的增值税专用发票上注明的价款为4万元,增值税税额为0.52万元,款项已收到并存入银行。该批原材料的实际成本为3万元。要求:根据上述资料,不考虑其他因素,分析回答下列小题(答案中的金额单位用万元表示)。53.根据资料(3),下列各项中,甲公司结转随同M产品销售的包装物成本时,应借记的会计科目是(  )。
[单选题]PARTIVCloseChooseonewordorphrasethatbestcompleteseachblanks.Haveyoueverwonderedwhatourfutureislike?Practically,allpeople_41_adesiretopredicttheirfuture_42_.Mostpeopleseeminclinedto_43_thistaskusingcausalreasoning.Firstwe_44_recognizethatfuturecircumstancesare_45_causedorconditionedbypresentones.Welearnthatgettinganeducationwill_46_howmuchmoneyweearnlaterandthatswimmingbeyondthereefmaybringanunhappy_47_withashark.Second,peoplealsolearnthatsuch_48_ofcauseandeffectareprobabilistic(可能的)innature.Thatis,theeffectsoccurmoreoftenwhenthecausesoccurthanwhenthecausesare_49_,butnotalways.Thus,studentslearnthatstudyinghard_50_goodgradesinmostinstances,butnoteverytime.Sciencemakestheseconceptsofcausalityandprobabilitymore_51_andprovidestechniquesfordealing_52_thenmoreaccuratelythandoescausalhumaninquiry.Inlookingatordinaryhumaninquiry,weneedto_53_betweenpredictionandunderstanding.Often,evenifwedon'tunderstandwhy,wearewillingtoact_54_thebasisofademonstratedpredictiveability.  Whatevertheprimitivedrives_55_motivatehumanbeings,satisfyingthemdependsheavilyontheabilityto_56_futurecircumstances.Theattempttopredictisoftenplayedina_57_ofknowledgeandunderstanding.Ifyoucanunderstandwhycertainregularpatterns_58_,youcanpredictbetterthanifyousimplyobservethosepatterns.Thus,humaninquiryaims_59_answeringboth"what"and"why"question,andwepursuethese_60_byobservingandfiguringout.  41.[A]exhibit[B]exaggerate[C]examine[D]exceed  42.[A]contexts[B]circumstances[C]inspections[D]intuitions  43.[A]underestimate[B]undermine[C]undertake[D]undergo  44.[A]specially[B]particularly[C]always[D]generally  45.[A]somehow[B]somebody[C]someone[D]something  46.[A]enact[B]affect[C]reflect[D]inflect  47.[A]meeting[B]occurrence[C]encounter[D]contact  48.[A]patterns[B]designs[C]arrangements[D]pictures  49.[A]disappointed[B]absent[C]inadequate[D]absolute  50.[A]creates[B]produces[C]loses[D]protects  51.[A]obscure[B]indistinct[C]explicit[D]explosive  52.[A]for[B]at[C]in[D]with  53.[A]distinguish[B]distinct[C]distort[D]distract  54.[A]at[B]on[C]to[D]under  55.[A]why[B]how[C]that[D]where  56.[A]predict[B]produce[C]pretend[D]precede  57.[A]content[B]contact[C]contest[D]context  58.[A]happen[B]occur[C]occupy[D]incur  59.[A]at[B]on[C]to[D]beyond  60.[A]purposes[B]ambitions[C]drives[D]goalsWhichoneisthebestanswerforQ41?
[单选题]Haveyoueverwonderedwhatourfutureislike?Practically,allpeople_41_adesiretopredicttheirfuture_42_.Mostpeopleseeminclinedto_43_thistaskusingcausalreasoning.Firstwe_44_recognizethatfuturecircumstancesare_45_causedorconditionedbypresentones.Welearnthatgettinganeducationwill_46_howmuchmoneyweearnlaterandthatswimmingbeyondthereefmaybringanunhappy_47_withashark.Second,peoplealsolearnthatsuch_48_ofcauseandeffectareprobabilistic(可能的)innature.Thatis,theeffectsoccurmoreoftenwhenthecausesoccurthanwhenthecausesare_49_,butnotalways.Thus,studentslearnthatstudyinghard_50_goodgradesinmostinstances,butnoteverytime.Sciencemakestheseconceptsofcausalityandprobabilitymore_51_andprovidestechniquesfordealing_52_thenmoreaccuratelythandoescausalhumaninquiry.Inlookingatordinaryhumaninquiry,weneedto_53_betweenpredictionandunderstanding.Often,evenifwedon'tunderstandwhy,wearewillingtoact_54_thebasisofademonstratedpredictiveability.  Whatevertheprimitivedrives_55_motivatehumanbeings,satisfyingthemdependsheavilyontheabilityto_56_futurecircumstances.Theattempttopredictisoftenplayedina_57_ofknowledgeandunderstanding.Ifyoucanunderstandwhycertainregularpatterns_58_,youcanpredictbetterthanifyousimplyobservethosepatterns.Thus,humaninquiryaims_59_answeringboth"what"and"why"question,andwepursuethese_60_byobservingandfiguringout.  41.[A]exhibit[B]exaggerate[C]examine[D]exceed  42.[A]contexts[B]circumstances[C]inspections[D]intuitions  43.[A]underestimate[B]undermine[C]undertake[D]undergo  44.[A]specially[B]particularly[C]always[D]generally  45.[A]somehow[B]somebody[C]someone[D]something  46.[A]enact[B]affect[C]reflect[D]inflect  47.[A]meeting[B]occurrence[C]encounter[D]contact  48.[A]patterns[B]designs[C]arrangements[D]pictures  49.[A]disappointed[B]absent[C]inadequate[D]absolute  50.[A]creates[B]produces[C]loses[D]protects  51.[A]obscure[B]indistinct[C]explicit[D]explosive  52.[A]for[B]at[C]in[D]with  53.[A]distinguish[B]distinct[C]distort[D]distract  54.[A]at[B]on[C]to[D]under  55.[A]why[B]how[C]that[D]where  56.[A]predict[B]produce[C]pretend[D]precede  57.[A]content[B]contact[C]contest[D]context  58.[A]happen[B]occur[C]occupy[D]incur  59.[A]at[B]on[C]to[D]beyond  60.[A]purposes[B]ambitions[C]drives[D]goalsWhichoneisthebestanswerforQ42?
[单选题]  Haveyoueverwonderedwhatourfutureislike?Practically,allpeople_41_adesiretopredicttheirfuture_42_.Mostpeopleseeminclinedto_43_thistaskusingcausalreasoning.Firstwe_44_recognizethatfuturecircumstancesare_45_causedorconditionedbypresentones.Welearnthatgettinganeducationwill_46_howmuchmoneyweearnlaterandthatswimmingbeyondthereefmaybringanunhappy_47_withashark.  Second,peoplealsolearnthatsuch_48_ofcauseandeffectareprobabilistic(可能的)innature.Thatis,theeffectsoccurmoreoftenwhenthecausesoccurthanwhenthecausesare_49_,butnotalways.Thus,studentslearnthatstudyinghard_50_goodgradesinmostinstances,butnoteverytime.Sciencemakestheseconceptsofcausalityandprobabilitymore_51_andprovidestechniquesfordealing_52_thenmoreaccuratelythandoescausalhumaninquiry.Inlookingatordinaryhumaninquiry,weneedto_53_betweenpredictionandunderstanding.Often,evenifwedon'tunderstandwhy,wearewillingtoact_54_thebasisofademonstratedpredictiveability.  Whatevertheprimitivedrives_55_motivatehumanbeings,satisfyingthemdependsheavilyontheabilityto_56_futurecircumstances.Theattempttopredictisoftenplayedina_57_ofknowledgeandunderstanding.Ifyoucanunderstandwhycertainregularpatterns_58_,youcanpredictbetterthanifyousimplyobservethosepatterns.Thus,humaninquiryaims_59_answeringboth"what"and"why"question,andwepursuethese_60_byobservingandfiguringout.  41.[A]exhibit[B]exaggerate[C]examine[D]exceed  42.[A]contexts[B]circumstances[C]inspections[D]intuitions  43.[A]underestimate[B]undermine[C]undertake[D]undergo  44.[A]specially[B]particularly[C]always[D]generally  45.[A]somehow[B]somebody[C]someone[D]something  46.[A]enact[B]affect[C]reflect[D]inflect  47.[A]meeting[B]occurrence[C]encounter[D]contact  48.[A]patterns[B]designs[C]arrangements[D]pictures  49.[A]disappointed[B]absent[C]inadequate[D]absolute  50.[A]creates[B]produces[C]loses[D]protects  51.[A]obscure[B]indistinct[C]explicit[D]explosive  52.[A]for[B]at[C]in[D]with  53.[A]distinguish[B]distinct[C]distort[D]distract  54.[A]at[B]on[C]to[D]under  55.[A]why[B]how[C]that[D]where  56.[A]predict[B]produce[C]pretend[D]precede  57.[A]content[B]contact[C]contest[D]context  58.[A]happen[B]occur[C]occupy[D]incur  59.[A]at[B]on[C]to[D]beyond  60.[A]purposes[B]ambitions[C]drives[D]goalsWhichoneisthebestanswerforQ43?
[单选题]  Haveyoueverwonderedwhatourfutureislike?Practically,allpeople_41_adesiretopredicttheirfuture_42_.Mostpeopleseeminclinedto_43_thistaskusingcausalreasoning.Firstwe_44_recognizethatfuturecircumstancesare_45_causedorconditionedbypresentones.Welearnthatgettinganeducationwill_46_howmuchmoneyweearnlaterandthatswimmingbeyondthereefmaybringanunhappy_47_withashark.  Second,peoplealsolearnthatsuch_48_ofcauseandeffectareprobabilistic(可能的)innature.Thatis,theeffectsoccurmoreoftenwhenthecausesoccurthanwhenthecausesare_49_,butnotalways.Thus,studentslearnthatstudyinghard_50_goodgradesinmostinstances,butnoteverytime.Sciencemakestheseconceptsofcausalityandprobabilitymore_51_andprovidestechniquesfordealing_52_thenmoreaccuratelythandoescausalhumaninquiry.Inlookingatordinaryhumaninquiry,weneedto_53_betweenpredictionandunderstanding.Often,evenifwedon'tunderstandwhy,wearewillingtoact_54_thebasisofademonstratedpredictiveability.  Whatevertheprimitivedrives_55_motivatehumanbeings,satisfyingthemdependsheavilyontheabilityto_56_futurecircumstances.Theattempttopredictisoftenplayedina_57_ofknowledgeandunderstanding.Ifyoucanunderstandwhycertainregularpatterns_58_,youcanpredictbetterthanifyousimplyobservethosepatterns.Thus,humaninquiryaims_59_answeringboth"what"and"why"question,andwepursuethese_60_byobservingandfiguringout.  41.[A]exhibit[B]exaggerate[C]examine[D]exceed  42.[A]contexts[B]circumstances[C]inspections[D]intuitions  43.[A]underestimate[B]undermine[C]undertake[D]undergo  44.[A]specially[B]particularly[C]always[D]generally  45.[A]somehow[B]somebody[C]someone[D]something  46.[A]enact[B]affect[C]reflect[D]inflect  47.[A]meeting[B]occurrence[C]encounter[D]contact  48.[A]patterns[B]designs[C]arrangements[D]pictures  49.[A]disappointed[B]absent[C]inadequate[D]absolute  50.[A]creates[B]produces[C]loses[D]protects  51.[A]obscure[B]indistinct[C]explicit[D]explosive  52.[A]for[B]at[C]in[D]with  53.[A]distinguish[B]distinct[C]distort[D]distract  54.[A]at[B]on[C]to[D]under  55.[A]why[B]how[C]that[D]where  56.[A]predict[B]produce[C]pretend[D]precede  57.[A]content[B]contact[C]contest[D]context  58.[A]happen[B]occur[C]occupy[D]incur  59.[A]at[B]on[C]to[D]beyond  60.[A]purposes[B]ambitions[C]drives[D]goalsWhichoneisthebestanswerforQ44?
[单选题]  Haveyoueverwonderedwhatourfutureislike?Practically,allpeople_41_adesiretopredicttheirfuture_42_.Mostpeopleseeminclinedto_43_thistaskusingcausalreasoning.Firstwe_44_recognizethatfuturecircumstancesare_45_causedorconditionedbypresentones.Welearnthatgettinganeducationwill_46_howmuchmoneyweearnlaterandthatswimmingbeyondthereefmaybringanunhappy_47_withashark.  Second,peoplealsolearnthatsuch_48_ofcauseandeffectareprobabilistic(可能的)innature.Thatis,theeffectsoccurmoreoftenwhenthecausesoccurthanwhenthecausesare_49_,butnotalways.Thus,studentslearnthatstudyinghard_50_goodgradesinmostinstances,butnoteverytime.Sciencemakestheseconceptsofcausalityandprobabilitymore_51_andprovidestechniquesfordealing_52_thenmoreaccuratelythandoescausalhumaninquiry.Inlookingatordinaryhumaninquiry,weneedto_53_betweenpredictionandunderstanding.Often,evenifwedon'tunderstandwhy,wearewillingtoact_54_thebasisofademonstratedpredictiveability.  Whatevertheprimitivedrives_55_motivatehumanbeings,satisfyingthemdependsheavilyontheabilityto_56_futurecircumstances.Theattempttopredictisoftenplayedina_57_ofknowledgeandunderstanding.Ifyoucanunderstandwhycertainregularpatterns_58_,youcanpredictbetterthanifyousimplyobservethosepatterns.Thus,humaninquiryaims_59_answeringboth"what"and"why"question,andwepursuethese_60_byobservingandfiguringout.  41.[A]exhibit[B]exaggerate[C]examine[D]exceed  42.[A]contexts[B]circumstances[C]inspections[D]intuitions  43.[A]underestimate[B]undermine[C]undertake[D]undergo  44.[A]specially[B]particularly[C]always[D]generally  45.[A]somehow[B]somebody[C]someone[D]something  46.[A]enact[B]affect[C]reflect[D]inflect  47.[A]meeting[B]occurrence[C]encounter[D]contact  48.[A]patterns[B]designs[C]arrangements[D]pictures  49.[A]disappointed[B]absent[C]inadequate[D]absolute  50.[A]creates[B]produces[C]loses[D]protects  51.[A]obscure[B]indistinct[C]explicit[D]explosive  52.[A]for[B]at[C]in[D]with  53.[A]distinguish[B]distinct[C]distort[D]distract  54.[A]at[B]on[C]to[D]under  55.[A]why[B]how[C]that[D]where  56.[A]predict[B]produce[C]pretend[D]precede  57.[A]content[B]contact[C]contest[D]context  58.[A]happen[B]occur[C]occupy[D]incur  59.[A]at[B]on[C]to[D]beyond  60.[A]purposes[B]ambitions[C]drives[D]goalsWhichoneisthebestanswerforQ45?
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