A young consultant"s life is tiring. A 41 week starts before dawn on Monday, with a rush to the airport and a flight to 42 the client is based. He can 43 to stay in hotels at least three nights a week, gorging on minibar peanuts and gloomily texting a(n) 44 lover. "It"s quite 45 to spend a year living out of a suitcase," sighs one London-based consultant.So the job 46 "insecure overachievers"— a phrase 47 used in the industry—"who are always worried that they haven"t done enough work," jokes a consultant. Some 60-65% of consultants are recent college-leavers. Most 48 within a few years and take more settled jobs elsewhere in the business world, 49 their experience and 50 allow them to slot in several levels 51 their less-travelled counterparts.The elite consultancies have offices in big cities, which is where 52 young people want to live. The best-paid jobs are in places 53 London and New York. Such cities are also where the culture and dating 54 are richest.Such attitudes are frustrating for firms in Portsmouth or Peoria. 55 consultancies benefit from it. They 56 bright young things in the metropolis and then hire out their brains to firms in the sticks. This is one 57 why consultants have to travel so much.The system 58 , more or less, for everyone. Firms in the provinces get to borrow talent they could not 59 hire. And young consultants get to experience life in the real world before returning to the capital to party with their friends at the weekend. They have it all, 60 enough sleep.
A. whenever
B. whichever
C. whatever
D. wherever
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某旅游开发有限公司2013年8月1日开业,当月发生有关业务及收入如下:(1)旅游景点门票收入300万元;(2)景区索道客运收入80万元;(3)民俗文化村项目表演收入50万元;(4)与甲企业签订合作经营协议:以景区内价值2000万元的房产使用权与甲企业合作经营景区酒店(房屋产权仍属旅游公司所有),按照约定旅游公司每月收取20万元的固定收入;(5)与乙企业签订协议,准予其生产的旅游产品进入公司非独立核算的商店(增值税小规模纳税人)销售,一次性收取进场费10万元,当月该产品零售收入8万元,开具旅游公司普通发票。[问题] 计算合作经营酒店收入每月应缴纳的营业税:
某房地产开发公司于2012年1月受让一宗土地使用权,根据转让合同支付转让方地价款6000万元,当月办好土地使用权权属证书。2012年2月至2013年3月中旬该房地产开发公司将受让土地70%(其余30%尚未使用)的而积开发建造一栋写字楼。在开发过程中,根据建筑承包合同支付给建筑公司的劳务费和材料费共计5800万元;发生的利息费用为300万元,不高于同期同类银行贷款利率并能提供金融机构的证明。3月下旬该公司将开发建造的写字楼总而积的20%用于对外出租,其余部分对外销售。2013年4月~6月该公司取得租金收入共计60万元,销售部分全部售完,共计取得销售收入14000万元。该公司在写字楼开发和销售过程中,共计发生管理费用800万元、销售费用400万元。(说明:该公司适用的城市维护建设税税率为7%:教育费附加征收率为3%;契税税率为3%;其他开发费用扣除比例为5%)[问题] 计算该房地产开发公司的土地增值税时应扣除的土地成本。
"Young people ought not to be idle. It is very bad for them," said Margaret Thatcher many years ago. She was right: there are few worse things 21 society can do to its young 22 to leave them in uncertainty. Those who start their 23 on the unemployment pension are more likely to have lower wages and more spells of joblessness 24 in life, 25 they lose out on the chance to 26 skills and serf-confidence in their formative years. 27 more young people are idle than ever. 28 how you measure them, the number of young people without a job is nearly as large as the population of America. Two factors 29 a big part. First, the long slowdown in the West has reduced 30 for labour, and it is easier to 31 hiring young people than it is to fire older workers. Second, in emerging economies population growth is fastest in countries withdysfunctional(失调的) labour markets, 32 India and Egypt.The most obvious way to 33 this problem is to reignite growth. That is easier said than done in a world plagued by debt, and is anyway only a 34 answer. The countries where the problem is worst suffered from high youth unemployment 35 their economies were growing. 36 the recession companies have continued to complain that they cannot find young people with the right skills. This 37 the importance of two other 38 : reforming labour markets and improving education. These are 39 prescriptions, but ones that need to be 40 with both a new vigour and a new twist.
A. than
B. which
C. as
D. that
地处县城的A建筑装饰材料公司为增值税一般纳税人(属于从事货物生产的单位,同时也具备建筑业施工资质),2013年10月份发生经营业务如下:(1)承包一项工程,承包合同记载总承包额9000万元,其中建筑劳务费3000万元,建筑、装饰材料6000万元。A建筑装饰材料公司将总承包额的三分之一转包给B安装公司(增值税一般纳税人,属于从事货物生产的单位且具备施工资质),转包合同记载劳务费1000万元,建筑、装饰材料2000万元。(2)工程所用建筑、装饰材料6000万元中,4000万元由A公司以自产货物提供,2000万元由B公司以自产货物提供。(3)A建筑装饰材料公司购入生产自产货物的原材料,取得的增值税专用发票上注明增值税236万元;支付给运输公司(增值税一般纳税人)相关的运输费用,取得运输业增值税专用发票上注明运费30万元。发票已通过主管税务机关认证。(4)A建筑工程公司内设非独立核算的宾馆,全年取得住宿收入80万元,歌舞厅收入60万元,台球和保龄球收入12万元。(说明:上述业务当月全部完成,相关款项全部结算;当地省政府规定,台球和保龄球适用的营业税税率为5%,其他娱乐业务适用的营业税税率为20%)[问题] A建筑材料公司宾馆收入应缴纳的营业税。