【单选题】【消耗次数：1】
It ＿＿＿＿＿ for over a month and the downpour had damaged many houses.
①
has rained cats and dogs
②
has been raining heavily
③
rained heavily
④
had been raining cats and dogs
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【单选题】
It has been raining all day, but even though it______, we______there by tomorrow.
①
didnt rain, couldn’t get
②
hadn’t rained, couldn’t get
③
didn’t rain, can’t get
④
hadn’t rained, can’t get
【单选题】
Only when we landed______ how badly the plane had been damaged.
①
we realized
②
did we realize
③
had we realized
④
we had realized
【单选题】
The residents, _____had been damaged by the fire, were given help by the Red Cross.
①
all of their homes
②
all their homes
③
whose all homes
④
all of whose homes
【单选题】
The residents, _____had been damaged by the fire, were given help by the Red Cross.
①
all of their homes
②
all their homes
③
whose all homes
④
all of whose homes
【单选题】
My teacher had been with me several weeks before I understood that everything has a name.
①
A．在我知道每样东西都有一个名字以前，老师已经教我好几个星期了。
②
B．老师和我相处了好几个星期，我都不知道每样东西还有一个名字。
③
C．在我知道每样东西都有一个名字以前，老师和我已经相处好几个星期了。
④
D．老师教了我好几个星期，我才知道每样东西都有一个名字。
【单选题】
The professor has been [填空]at the university for over thirty years.
①
teach
②
taught
③
teaching
④
will teach
【单选题】
If the doctor had been available, the child ____________.
①
would not die
②
could not have died
③
might not die
④
should not have died
【单选题】
He has been writing the essay the whole morning and he still ＿＿＿ .
①
has been
②
does
③
has
④
is
随机题目
【多选题】
甲企业为增值税一般纳税人，适用增值税税率为17%原材料按实际成本核算，2012年12月初，A材料账面余额90000元，该企业12月份发生的有关经济业务如下: （1）5日，购入A材料1000千克，增值税专用发票上注明的价款300000元，增值税税额51000元，购入该种材料发生保险费1000元，发生运输费4000元（已取得运输发票），运输过程中发生合理损耗10千克，材料已验收入库，款项均已通过银行付清，运输费用的增值税扣除率7%。根据资料（1），下列各项中，关于甲企业采购A材料的会计处理，结果正确的是（）。
①
?记入原材料科目的金额为305000元
②
?记入原材料科目的金额为304720元
③
记入应交税费-应交增值税（进项税额）科目的金额为51000元?
④
记入应交税费-应交增值税（进项税额）科目的金额为51280元
【单选题】
某商场库存商品采用售价金额核算法进行核算。2012年5月初，库存商品的进价成本为34万元，售价总额为45万元。当月购进商品的进价成本为126万元，售价总额为155万元。当月销售收入为130万元。月末结存商品的实际成本为（）万元。
①
30
②
56
③
104
④
130
【单选题】
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用，所反映的是会计信息质量要求中的（ ）。
①
重要性
②
? 实质重于形式
③
谨慎性
④
?及时性
【单选题】
某企业销售商品一批，增值税专用发票上标明的价款为60万元，适用的增值税税率为17%，为购买方代垫运杂费2万元，款项尚未收回。该企业确认的应收账款为（ ）万元。
①
60
②
62
③
70.2
④
72.2