题目内容

计算题某市外资房地产开发企业,2011年有关经营情况如下:(1)2月有偿受让一块土地使用权,占地面积30000平方米,支付价款3000万元,支付相关费用100万元;(2)全部土地的“三通一平”费用600万元,开发间接费600万元;(3)第一期工程开发写字楼于11月30日竣工,写字楼占地面积10000平方米,建筑面积60000平方米;按合同约定支付给建筑承包商的开发成本7200万元。(4)11月竣工后当年对外销售写字楼90%,共计收入16200万元(包括代政府收取的费用200万元,此费用计入房价向购买方一并收取)。(5)在售房过程中发生销售费用1500万元:发生管理费用900万元。(6)企业分项目核算利息支出,第一期工程开发中支付的给某银行的贷款利息为700万元,并能提供金融机构证明,该笔利息支出计入开发间接费中的金额有500万元,200万计入财务费用中核算。(说明:计算土地增值税开发费用的扣除比例为5%)根据以上资料和税法有关规定,回答下列问题: 征收土地增值税时应扣除的开发费用和加计扣除项目金额为()万元。

A. 1860
B. 2605
C. 1410.3
D. 1372.45

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在本节中,你将听到10个简短话语,请从[A]、[B]、[C]三个选项中选出一个最佳应答,并标在试卷的相应位置。每个话语后有20秒钟的停顿,以便选择答案和阅读下一个问题。每个话语读两遍。

A. To a cinema.
B. It’s a long way to go.
C. Long time no see.

第三节 词语配伍 从上边一栏中找出一个与下边一栏的含义相符的选项。[A] I ask him to play volleyball.[B] Thanks a lot.[C] Help.[D] Certainly.[E] You’re welcome.[F] My hobby is swimming.[G] What can I do for you Of course.

原型化方法的基本思想是通过试用,反馈和 【19】 的多次重复,最终开发出真正符合用户需要的应用系统。

In this section there are several reading passages followed by a total of twenty multiple. choice questions. Read the passages carefully and then mark your answers on your coloured answer sheet.TEXT A "I do." To Americans those two words carry great meaning. They can even change your life. Especially if you say them at your own wedding. Making wedding vows is like signing a contract, Now Americans don’t really think marriage is a business deal. But marriage is serious business. It all begins with engagement. Traditionally, a young man asks the father of his sweetheart for permission to marry her. If the father agrees, the man later proposes to her. Often he tries to surprise her by "popping the question" in a romantic way. Sometimes the couple just decides together that the time is right to get married. The man usually gives his fiancfe a diamond ring as a symbol of their engagement. They may be engaged for weeks, months or even years. As the big day approaches, bridal showers and bachelor’s parties provide many useful gifts. Today many couples also receive counseling during engagement. This prepares them for the challenges of married life. At last it’s time for the wedding. Although most weddings follow long-held traditions, there’s still room for American individualism. For example, the usual place for a wedding is in a church. But some people get married outdoors in a scenic spot. A few even have the ceremony while sky-diving or riding on horseback! The couple may invite hundreds of people or just a few close friends. They choose their own style of colors, decorations and music during the ceremony. But some things rarely change. The bride usually wears a beautiful, long white wedding dress. She traditionally wears "something old, something new, something borrowed and something blue". The groom wears a formal suit or tuxedo. Several close friends participate in the ceremony as attendants, including the best man and the maid of honor. As the ceremony begins, the groom and his attendants stand with the minister, facing the audience. Music signals the entrance of the bride’s attendants, followed by the beautiful bride. Nervously, the young couple repeats their vows. Traditionally, they promise to love each other "for better, for worse, for richer, for poorer, in sickness and in health". But sometimes the couple has composed their own vows. They give each other a gold ring to symbolize their marriage commitment. Finally the minister announces the big moment: "I now pronounce you man and wife. You may kiss your bride!" At the wedding reception, the bride and groom greet their guests. Then they cut the wedding cake and feed each other a bite. Guests mingle while enjoying cake, punch and other treats. Later the bride throws her bouquet of flowers to a group of single girls. Tradition says that the one who catches the bouquet will be the next m marry. During the reception, playful friends "decorate" the Couple’s car with tissue paper, tin cans and a "Just Married" sign. When the reception is over, the newlyweds run to their "decorated" car and speed off. Many couples take a honeymoon, a one, to-two-week vacation trip, to celebrate their new marriage. Almost every culture has rituals to signal a change in one’s life; Marriage is one of the most basic life changes for people of all cultures. So it’s no surprise to find many traditions about getting married...even in America. Yet each couple follows the traditions in a way that is uniquely their own. Which of the following can reflect American individualism

A. Holding their wedding ceremony in a scenic spot.
B. Choosing their groomsman and a maid of honor.
Choosing their wedding dress.
D. Inviting their best friends.

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