某房产开发公司(位于市区)2008年7月发生了下列业务: (1) 将新建的一栋房屋无偿捐赠给一所小学。该房屋由其他单位施工,账面成本1000万元(成本利润率为10%)。 (2) 以本公司的一栋旧办公楼对外投资,参与接受投资方利润分配、共同承担投资风险。房产原值1500万元,评估价2600万元。 (3) 三年前以本公司的一栋原值为1300万元的房屋作抵押,向某商业银行贷款700万元(按照当地金融部门的有关规定,以财产抵押方式申请贷款的,其借款金额不得超过财产价值的70%),贷款期限三年,贷款年利率为8%。按照协议规定抵押期间该房产由银行使用,公司不再负担贷款利息。2008年7月底贷款期满,该公司因发生财务困难,无力偿还贷款本金,经双方协商,银行将所抵押房产收归已有,核定该房屋价值为2600万元,银行向该公司支付差价,房产归银行所有。 (4) 以“还本”方式销售商品房20套,每套120万元,公司与购房者签订的协议规定,自房屋销售20年后,公司将房屋价款全部归还给购房者。已知同期银行贷款利率为8%。 根据上述资料,回答下列问题: 该企业7月份应纳营业税和城建税合计( )万元。
A. 313
B. 311.56
C. 312
D. 329.69
Host: Could you tell me a little about the beginnings of your entering the field of mathematicsMathematician: I started very, very young. I am self-taught, in fact. I have a high school degree, from the Bronx High School of Science. I don’t have a college degree. I only have an honorary doctorate.Host: Can you tell me about your time at high schoolMathematician: Yeah. In 1956 when the Russians put Sputnik in orbit, the United States got terrified, so they started having special programs for gifted children to study science. I benefited from all of this. I went to a special NY high school for science called the Bronx High School of Science; there was a wonderful science and math library there. I was very fortunate that I was there at the right time, at a time when the United States was trying to make new scientists. I took university level courses in high school and they were wonderful courses because they were done by some of the best people in their fields. They were really new. They were not following the old curriculum, the old subjects. In every way they were very up-to-date and modem presentations of mathematics, physics, chemistry and biology. I didn’t have to waste time with a course which was really out of date.And I also went to a program at Columbia University for bright high school students. These were professors at Columbia University teaching, Saturday morning, bright students from high school. That was wonderful. One of the things they did which were maybe even better than the course itself was that they let me use the Columbia University libraries. I was allowed to look at the books. I was reading immense quantifies of books on my own. I was an unbearable child; my mind was ablaze with mathematics and scientific ideas.Host: It was early that your interest and study of mathematics started. Was there a hook or something that triggered itMathematician: Well, I swallowed up many books. I looked for books that I could study on my own, books that emphasized the fundamental ideas. One of these books was A Mathematician’s Apology by G. H. Hardy that I mentioned before.Host: You read that very earlyMathematician: I read it very, very early. It is a delightful book. The normal textbooks require that you study one by one a vast series of textbooks. I looked for books that enable you to just parachute or jump into a subject without having to do fifteen courses first.Host: Well, as you have been working on it so long, what is your view about science Is mathematics discovered or is it inventedMathematician: As far as I am concerned, there are two kinds of science: One kind of science is when you already have an exciting field and you need to progress in that field. The most exciting thing for me is when you create a completely new field.Is mathematics discovered or is it invented When I was young, I thought things were black or white but as I grow older I understand that everything is complicated and different viewpoints are also correct. So, some days of die week I think mathematics is invented, other days of die week I think it is discovered. I mean, both viewpoints have validity and they illuminate the same subject from different angles.Host: Thank you for your time. The mathematician prefers to teach himself.
A. 对
B. 错