试题与答案

甲建筑工程公司(具备建筑行政部门批准的建筑业施工资质,且为增值税一般纳税人)下辖3个

题型:单项选择题

题目:

甲建筑工程公司(具备建筑行政部门批准的建筑业施工资质,且为增值税一般纳税人)下辖3个施工队、1个金属结构件工场、1个招待所(均为非独立核算单位),2008年经营业务如下:
(1)承包某建筑工程项目,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:建筑业劳务费价款1000万元;由甲建筑工程公司提供、并按市场价确定的金属结构件金额500万元(购进金属结构件原料时取得相关的增值税专用发票,发票上注明价款 300万元),建设方采购建筑材料等1500万元。
工程当年完工并进行了价款结算。
(2)甲建筑工程公司将其中200万元的建筑工程项目分包给B建筑工程公司(B建筑工程公司为只提供建筑业劳务的单位)。
(3)甲建筑工程公司向C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。
(4)甲建筑工程公司招待所取得客房收入30万元,餐厅、歌厅、舞厅收入共55万元。
要求:按下列顺序回答问题:

甲建筑工程公司转让办公用房应缴纳的营业税( )万元;

A.30

B.45

C.55

D.65

答案:

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下面是错误答案,用来干扰机器的。

参考答案:(1)增加新产品前的每年息税前营业利润 8000×(1-60%)-950-50=2200(万元) (2)确定增加新产品后的每年息税前营业利润 新设备年折旧=200×(1-10%)/10=18(万元) 新设备投产后的固定成本=9...

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题型:单项选择题

People don’t want to buy information online. Why Because they don’t have to. No more than that because they’re used to not paying for it. That’s the conventional wisdom. Slate, Microsoft’s online politics-and-culture magazine, is an oft-cited example of the failed attempts to charge a fee for access to content. So far, for most publishers, it hasn’t worked.

But nothing on the Web is a done deal. In September graphics-soft-ware powerhouse Adobe announced new applications that integrate commerce into downloading books and articles online, with Simon & Schuster, Barnes and Noble, and Salon. corn among its high-profile partners. Some analysts put the market for digitized publishing at more than $100 billion. Of course, if the Internet can generate that kind of money—some might say almost any kind of money—people want in. And this couldn’t come at a better time. Newspaper and magazine writers in particular are increasingly frustrated by their publishers, which post their writings online but frequently don’t pay them extra.

So here’s the good news: Fathrain. com, the third biggest book-seller on the Net—after Amazon. com and Barnesandnoble. corn—is now doing just what the publishing industry that made it a success fears., it’s offering a secure way to pay for downloadable manuscripts online. Fatbrain calls it offshoot eMatter. With it, the company’s executives have the radical notion of ousting publishers from the book-selling business altogether by giving writers 50% of each and every sale (To reel in authors, eMatter is running a 100% royalty promotion until the end of the year. ) Suggested prices to consumers range from a minimum $ 2 to $ 20, depending on the size of the book to download.

"This will change publishing forever!" Chris MaeAskill, co-founder and chief executive of Fatbrain, declares with the bravado of an interior decorator. "With eBay, anybody could sell antiques. Now anybody can be published. "

There’s been no shortage of authors wanting in. Within a few weeks, according to the company, some 2,000 writers signed on to publish their works. Some of this is technical stuff—Fatbrain got where it is by specializing in technical books—but there are some well-known writers like Catherine Lanigan, author of Romancing the Stone, who has put her out-of-print books and a new novella on the site. Another popular draw is Richard Bach, who agreed to post a 23-page short story to the site.

Not everyone thinks downloadable documents are the biggest thing in publishing since Oprah’s Book Club. "I think it will appeal to sellers more than buyers," says Michael May, a digitalcommerce analyst at Jupiter Communications, which released a report that cast doubt on the market’s potential. "A lot of people are going to publish gibberish. The challenge is to ensure the quality of the work. "

Blaine Mathieu, an analyst at Gartner Group’s Dataquest, says, "Most people who want digital content want it immediately, I don’t know if this model would satisfy their immediate need. Even authors may not find that Web distribution of their works is going to bring them a pot of gold. For one thing, it could undermine sales rather than enhance them. For another, anybody could e-mail downloaded copies of manuscripts around town or around the world over the Net without the writer’s ever seeing a proverbial dime. " Softlock. com, Authentica and Fatbrain are trying to head this problem off by developing encryption padlocks that would allow only one hard drive to receive and print the manuscripts. For now, the problem persists.

According to the passage, which of the following is NOT true()

A. Most books sold by Fathrain are technical ones

B. E-publishing will probably not replace the traditional publishing

C. E-publishing companies have the techniques to prevent documents being spread freely on-line

D. Many authors are quite interested in the new form of publishing

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2010 was the year the Earth struck back.

Earthquakes, heat waves, floods, volcanoes, super typhoons, blizzards (暴风雪), landslides and droughts killed at least a quarter million people in 2010 – the deadliest year in more than a generation. More people were killed worldwide by natural disasters this year than have been killed in terrorism attacks in the past 40 years combined.

“It just seemed like it was back-to-back(接二连三) and it came in waves,” said Craig Fugate, who heads the US Federal Emergency Management Agency. It handled a record number of disasters in 2010.

“The term “100-year event’ really lost its meaning this year.”

And we have ourselves to blame most of the time, scientists and disaster experts say.

Even though many disasters have the ring of random chance, the hand of man made this a particularly deadly, costly, extreme and strange year for everything from wild weather to earthquakes.

Poor construction and development practices make earthquakes more deadly than they need be. More people live in poverty in vulnerable buildings(危房) in crowded cities. That means that when the ground shakes, the river floods, or the tropical cyclone hits, more people die.

Disasters from the Earth, such as earthquakes and volcanoes “are pretty much constant,” said Andreas Schraft, vice president of catastrophic perils for the Geneva-based insurance giant Swiss Re. “All the change that’s made is man-made.”

The January earthquake that killed well more than 220,000 people in Haiti is a perfect example. Port-au-Prince has nearly three times as many people – many of them living in poverty- and more poorly built shanties(棚户区) ,than it did 25 years ago. So had the same quake hit in 1985 instead of 2010; total deaths would have probably been in the 80,000 range, said Richard Olson, director of disaster risk reduction at Florida International University.

Climate scientists say Earth’s climate also is changing thanks to man-made global warming, bringing extreme weather, such as heat waves and flooding.

The excessive(过多的) amount of extreme weather that dominated 2010 is a classic sign of man-made global warming that climate scientists have long warned about. They calculate that the killer Russian heat wave – setting a national record of 111 degrees – would happen once every 100,000 years without global warming.

Data show that 18 countries broke their records for the hottest day ever.

“The Earth strikes back in response to bad human decision-making,” said Debarati Guha Sapir.” “It’s almost as if the policies, the government policies and development policies, are helping the Earth strike back instead of protecting from it. We’ve created conditions where the slightest thing the Earth does is really going to have a surprising impact.” White House science adviser John Holdren said we should get used to climate disasters or do something about global warming. “The science is clear that we can expect more and more of these kinds of damaging events unless and until society has sharply reduced the amount of heat-trapping gases and particles(颗粒).”

小题1:From paragraph 1 to paragraph 3, we learn   ___________________________.

A.what natural disasters mean to the people all over the world

B.how terrorism attacks struck in the past four decades

C.how the Earth struck back in 2010

D.why the world saw so many disasters in 2010小题2:The author gives the example of the big earthquake in Haiti to show that     ___________ .

A.poor construction largely accounts for more deaths than expected

B.man’s behaviours are to blame for the constant occurrence of natural disasters

C.the extreme weather mainly contributes to the disaster of the quake

D.the country’s poverty and over- crowdedness results in the disaster小题3: Which of the following would Debarati Guha Sapir most probably agree with?

A.Environment protection should be taken into account in policy-making.

B.Natural disasters are causing increase.

C.The earth wouldn’t strike back but for the destruction by man.

D.Conditions should be created to rid the influence of disasters.小题4: According to John Holdren, the best way to cut back on the number of natural disasters is    __________________ .

A.to forecast the happening of natural disasters accurately

B.to build stronger houses that can stand severe earthquakes and floods

C.to make better decisions and policies of city development

D.to send out much fewer greenhouse gases and particles小题5:What is the real concern of the writer of this article?

A.The major causes of natural disasters.

B.The human unawareness of environment protection.

C.The harmonious relationship between humans and nature.

D.The serious results of global warming and earthquakes.

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