(一) 位于市区的某建筑工程公司具备建筑行政部门批准的建筑业施工资质,2011年10月发生如下经营业务: (1)承建甲企业办公楼,合同中约定,甲企业提供电梯,价款350万元。该办公楼10月竣工并一次性结算工程价款1500万元,同时收取劳动保护费20万元、抢工费15万元,全优工程奖20万元。 (2)本年和某公司合作建立一家五星级酒店,自己将一座10层办公楼转入合资公司,不承担风险,每月约定取得100万元投资回报,本月已经收到该笔款项。 (3)乙企业长期拖欠建筑公司工程价款6000万元,经双方协商,乙企业将其一栋写字楼抵顶工程价款。写字楼原价5000万元,已提折旧1000万元,评估价4000万元,乙企业另支付银行存款2000万元。建筑公司对该写字楼重新装修后销售,取得销售收入6400万元,发生装修费支出800万元。 (4)承包某酒店室内装修工程,装饰、装修劳务费800万元、辅助材料费用30万元;酒店自行采购装饰材料的价款900万元及中央空调设备价款100万元。 (5)销售自建商品房,取得销售收入6000万元(其中包括代收的住房专项维修基金200万元),该商品房工程成本2600万元。(建筑劳务成本利润率20%。) 根据上述资料,回答下列问题: 当月该建筑公司装饰装修劳务收入应缴纳营业税( )万元。
A. 24.9
B. 24
C. 54.9
D. 54
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Questions are based on the following talk about how to love and to be loved. You now have 15 seconds to read Questions . According to the passage, what is the relationship between our thoughts and words()
A. Our thoughts produce the words we want to use.
B. We first have thoughts and then find words to express them.
C. Our thoughts and words are two things independent of each other.
D. Our thoughts are shaped by the words we master.
We unemployed share a social stigma (耻辱) similar to that of the rape victim. Whether consciously or subconsciously, much of the work-ethic driven public feels that you’ve somehow "asked for it". Secretly wanted to lose your job and "flirted (幻想)" with unemployment through your attitude- probably dressed in a way to invite it (left the vest unbuttoned on your three-piece suit). But the worse of it isn’t society’s work-ethic morality; it’s your own, which you never knew you had. You find out how much self-satisfaction was gained from even the most simple work-related task: a well-worded letter, a well-handled phone call, even a clean file. Being useful to yourself isn’t enough. But then almost everyone has heard about the need to be a useful member of society. What you didn’t know about was the loneliness. You’ve spent your life almost constantly surrounded by people, in classes, in dorms and at work. To suddenly find yourself with only your cat to talk to all day distorts (歪曲) your sense of reality. You begin to worry that fights of fancy might become one way. But you always were, and still are, stronger than that. You maintain balance and perspective, mainly through resorting frequently to sarcasm (嘲笑) and irreverence. Although something going wrong in any aspect of your life now seems to push you into temporary despair much more easily than before, you have some very important things to hang on to-- people who care, your sense of humor, your talents, your cat and your hopes. And beyond that, you’ve gained something- a little more knowledge and a lot more compassion. You’ve learned the value of the routine you scorned and the importance of the job you took for granted. But most of all, you’ve learned what a "7.6 percent unemployment rate" really means. According to the passage, it makes one feel ______ to be unemployed.
A. serious
B. shameful
C. strange
D. obvious
you will hear a talk by a well-known US fashion designer. While you listen, complete the sentences or answer the questions. Use not more than three words for each answer. You will hear the recording twice. You now have 25 seconds to read the sentences and the question below. To achieve the effect of leisure, the designers adopt comfortable pattern and()
Promptness is important in American business, academic, and social settings. The (56) of punctuality is taught to young children at school. Today slips and the use of bells signal to the child that (57) and time itself are to be respected. People who keep (58) are considered dependable. If people are late for job interviews, appointments, or classes, they are often (59) unreliable and irresponsible. In the business setting, "time is money" and companies may (60) their executive for tardiness to business meetings. Of course, it is not always possible to be punctual. Social and business etiquette also provides rules for (61) arrivals. Calling (62) the telephone if one is going to be more than a few minutes late for (63) appointments is (64) polite and is often expected. Keeping a friend waiting (65) ten to twenty minutes is considered rude. Respecting deadlines is also important in academic and professional (66) . Students who (67) assignments late may be surprised to find that the professor will (68) their grade or even refuse to (69) their work. (70) it is a question of arriving on time or of meeting a deadline, people are culturally expected to stick to the schedule time. Part Ⅳ ClozeDirections: In this part, there is a passage with 15 blanks. For each blank, there are 4 choices marked A, B, C and D. Choose the best answer for each blank and mark the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.
A. Either
B. Whether
C. Neither
D. although