按《UCP500》的解释，若信用证条款中未明确规定是否“允许分批装运”、“允许转运”，则应视为( )。
A. 可允许分批装运，但不允许转运
B. 可允许分批装运和转运
C. 可允许转运，但不允许分批装运
D. 不允许分批装运和转运
查看答案
案例分析题某房产开发公司建造一栋普通标准住宅并进行销售，销售收入1000万元，支付的地价款为80万元，开发成本为320万元，该公司支付该项工程的银行借款利息为45万元，并根据税法规定缴纳了营业税、城建税（7%）、教育费附加和印花税。该地方规定，借款利息能够按开发项目计算分摊并提供金融机构贷款证明的，其他房地产开发费用最高扣除额为5%，借款利息不能按开发项目计算分摊或不能提供金融机构贷款证明的，房地产开发费用最高扣除额为10%。同时转让一栋旧办公楼，经评估，建造同样的房子需1000万元。房子7成新，按2000万元出售，并根据税法规定缴纳了营业税、城建税、教育费附加和印花税。根据所给资料，依据土地增值税的有关规定，回答下列相关问题： 销售普通标准住宅取得增值额（）。
A. 380万元
B. 400万元
C. 480万元
D. 600万元
It can be inferred from the passage that the author views the European conquest of America as which of the following
A. Unfortunate on the whole, but surprising in historical terms
B. Less disruptive in South America
C. Too ethically complex to be easily judged
D. Unexpected, given the history of similar conquests in Europe
E. Tragic but inevitable, given historical circumstances
The passage supplies information for answering which of the following questions
A. From which population centers did the migration of European conquerors issue
B. How did the fact that the South American natives had entered a phase of empire-building affect their resistance to the European conquest
C. What system of native governance was in effect at the time of the European conquest of the Americas
D. Besides superior weaponry and strategy, what other advantages did the European-Americans possess in South America
E. Whose production system was superior in South America, the Europeans' or the conquered peoples
Which of the following best describes the organization of the passage
A common viewpoint is presented, its insufficiency is pointed out and a solution is suggested but qualified.
B. A thesis is presented, and a scientific study is cited in support, then criticized.
C. A question is articulated, two possible solutions are offered, then one is decided upon.
D. A scientific study is explained, its results questioned, and a new thesis is formed.
E. A thesis is articulated, then a scientific study is explained which leads to a new thesis.
微信支付 
支付宝支付