试题与答案

明月公司主要从事建筑工程,某年开展了以下业务: (1)承包本市某建筑工程项目,并与建

题型:单项选择题 A3/A4型题

题目:

明月公司主要从事建筑工程,某年开展了以下业务:

(1)承包本市某建筑工程项目,并与建设方签订建筑工程施工总包合同,总包合同明确工程总造价3000万元,其中200万元的建筑工程项目分包给甲建筑工程公司。年度工程项目全部完工,明月公司取得工程款3000万元,并支付甲建筑工程公司200万元工程款。

(2)甲建筑工程公司向乙建筑工程公司转让闲置办公用房一幢(购置原价700万元),取得转让收入1300万元。

(3)明月公司所属招待所(独立核算)取得客房收入30万元,取得歌厅舞厅收入共55万元,招待所客房收入与歌厅舞厅收入均分别核算。

已知:明月公司招待所所在地娱乐业营业税税率为10%。要求:根据以上述材料,回答下列问题。

明月公司所属招待所取得客房和歌厅舞厅收入应缴纳的营业税税额为()。

A.7万元

B.1.5万元

C.4.25万元

D.5.5万元

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A

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题型:阅读理解

     A handsome middleaged man walked quietly into the cafe and sat down. Before he ordered, he

couldn't help but noticed a group of younger men at the table next to him. It was obvious they were

making fun of something about him and it wasn't until he remembered he was wearing a small pink

ribbon (丝带) on the lapel of his suit that he became aware of what the joke was all about.

     The man pretended not to notice it, but the whisper and laughter began to get to him. He looked one

of the rude young men straight into the eye, placed his hand beneath the ribbon and asked, "This?"

     With that the young men all began to laugh out loud.  The man he spoke to said, "Hey, sorry, man,

but we were just commenting on how pretty your little pink ribbon looks against your blue jacket!"

     The middleaged man calmly invited the joker to come over to his table, and politely seated him. As

uncomfortable as he was, the young guy had to, not really sure why. In a soft voice, the middleaged man

said, "I wear this ribbon to bring awareness about breast cancer. I wear it in my mother's honor. "

     "Oh, sorry. She died of breast cancer?"

     "No, she didn't. She's alive and well. But her breasts nourished me as a baby, and were a soft

resting place for my head when I was scared or lonely as a little boy. I'm very grateful for my mother's

breasts, and her health. "

     "Umm, "the young replied, "yeah. "

     "And I wear this ribbon to honor my wife," the man continued.

     "And she's okay, too?" the young guy asked.

     "Oh, yes. She's fine. Her breasts have been a great source of loving pleasure for both of us, and with

them she nurtured and nourished our daughter 23 years ago. I'm grateful for my wife's breasts, and her

health."

     "Uh, huh. And I guess you wear it to honor your daughter, also?"

     "No. It's too late to honor my daughter by wearing it now. . . "

     Shaken and ashamed, the young guy said, "Oh, I'm so sorry, mister."

     "So, in my daughter's memory, too, I proudly wear this little ribbon, which allows me the opportunity

to enlighten others. And here. . . "With this, he reached in his pocket and handed the young man a little

pink ribbon. The young guy looked at it, slowly raised his head and asked, ". . . ?"

1. The young men joked about the middle-aged man's ______.

A. looks  

B. ribbon  

C. attitude  

D. clothes

2. What may have happened to the man's daughter?

A. She died of breast cancer.  

B. She was ill with cancer.

C. She had gone abroad.  

D. She got married.

3. What will the young man probably ask at the end of the story?

A. May I give it to my mother?  

B. Can you help me put it on?

C. Will you please forgive me?  

D. Shall we have some drink together?

4. What is the best title for the passage?

A. An Unusual Meeting  

B. An Impressive Lesson

C. Be Grateful to Your Beloved  

D. A Little Pink Ribbon

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