试题与答案

— _____________ can I get to the hospita

题型:选择题

题目:

— _____________ can I get to the hospital?

— You can go by the No.301 bus.[ ]

A. How

B. Where

C. When

答案:

答案:A

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题型:问答题

某市区A房地产开发公司与某单位于2009年3月正式签署一写字楼转让合同,取得转让收入15000万元,公司即按税法规定缴纳了有关税金(假设印花税忽略不计)。已知该公司为取得土地使用权而支付的地价款和按国家统一规定缴纳的有关费用为3000万元;投入房地产开发成本为4000万元;房地产开发费用中的利息支出为1200万元(不能按转让房地产项目计算分摊利息支出,也不能提供金融机构证明)。另知该公司所在省人民政府规定的房地产开发费用的计算扣除比例为10%。
[要求] 请计算该公司转让此楼应纳的土地增值税税额,并做出相应涉税会计处理。附:简便方法计算,具体公式如下:
1.增值额未超过扣除项目金额50%
土地增值税税额=增值额×30%
2.增值额超过扣除项目金额50%,未超过100%
土地增值税税额=增值额×40%-扣除项目金额×5%

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题型:阅读理解

阅读理解

     Christopher Thomas, 27, was a writer by night and a teacher by day when he noticed he was always

tired and was losing weight fast. Diagnosed with diabetes(糖尿病), Thomas would need to inject himself with insulin(胰岛素) three times a day for the rest of his life or risk nerve damage, blindness, and even

death. And if that weren't bad enough, he had no health insurance.

     After a month of feeling upset, Thomas decided he'd better find a way to fight back. He left Canton,

Michigan for New York, got a job waiting tables, nicknamed himself the Diabetic Rockstar, and created

diabeticrockstar.com, a free online community for diabetics and their loved ones-a place where over

1,100 people share personal stories, information, and resources.

    Jason Swencki's son, Kody, was diagnosed with diabetes at six. Father and son visit the online children's forums(论坛) together most evenings. "Kody gets so excited, writing to kids from all over, " says

Swencki, one of the site's volunteers. "They know what he's going through, so he doesn't feel alone."

     Kody is anything but alone: Diabetes is now the seventh leading cause of death in the United States,

with 24 million diagnosed cases. And more people are being diagnosed at younger ages.

     These days, Thomas's main focus is his charity(慈善机构), Fight It, which provides medicines and

supplies to people-225 to date-who can't afford a diabetic's huge expenses. Fightit.org has raised about

$ 23,000-in products and in cash. In May, Thomas will hold the first annual Diabetic Rockstar Festival

in the Caribbean.

     Even with a staff of 22 volunteers, Thomas often devotes up to 50 hours a week to his cause, while

still doing his fulltime job waiting tables. "Of the diabetes charities out there, most are putting money into

finding a cure, " says Bentley Gubar, one of Rockstar's original members. "But Christopher is the only

person I know saying people need help now."

1. Which of the following is TRUE of Christopher Thomas?

A. He needs to go to the doctor every day.

B. He studies the leading cause of diabetes.

C. He has a positive attitude to this disease.

D. He encourages diabetics by writing articles.

2. Diabeticrockstar.com was created for ________.

A. diabetics to communicate

B. volunteers to find jobs

C. children to amuse themselves

D. rock stars to share resources

3. According to the text, Kody ________.

A. feels lonely because of his illness

B. benefits from diabeticrockstar.com

C. helps create the online kid's forums

D. writes children's stories online

4. What can we learn about Fight It?

A. It helps the diabetics in financial difficulties.

B. It organizes parties for volunteer once a year.

C. It offers less expensive medicine to diabetics.

D. It owns a wellknown medical website.

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