试题与答案

某宗房地产交易,买卖双方约定:买方付给卖方2385元/m2,买卖中涉及的税费均由买方

题型:单项选择题

题目:

某宗房地产交易,买卖双方约定:买方付给卖方2385元/m2,买卖中涉及的税费均由买方负担。据悉,该地区房地产买卖中应由卖方缴纳的税费为正常成交价格的6.8%,应由买方缴纳的税费为正常成交价格的3.9%。若买卖双方又重新约定买卖中涉及的税费改由卖方负担,并在原价格基础上相应调整买方付给卖方的价格,则调整后买方应付给卖方的价格约为( )元/m2

A.2139

B.2146

C.2651

D.2659

答案:

参考答案:D

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题型:单项选择题

Holiday receipts—the total sales recorded in the fourth quarter of the year—determine the economic success or failure of many retail businesses. Camco, a retailer selling just one camera model, is an excellent example. Camco’s holiday receipts, on average, account for a third of its yearly total receipts and about half of its yearly profits.
If the statements above are true, which of the following must also be true about Camco on the basis of them

A.Its fixed expenses per camera sold are higher during the fourth quarter than for any of the other three quarters.

B.It makes more profit during the first and third quarters combined than during the fourth quarter.

C.Its per-camera retail price is lower, on average, during the fourth quarter than during any one of the first three quarters.

D.It makes less profit, on average, for a given dollar amount of sales during the first three quarters combined than during the fourth quarter.

E.(E) The per-camera price it pays to wholesalers is higher, on average, during the fourth quarter than during any of the other three quarters.

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