试题与答案

结合和网络特色谈谈你对城市拓宽道路改造的看法。

题型:问答题 简答题

题目:

结合和网络特色谈谈你对城市拓宽道路改造的看法。

答案:

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参考答案:A解析:建设全面小康社会,在经济建设方面要达到的新要求包括协调发展能力增强。实现国内生产总值和城乡居民人均收人比二O一O年翻一番,人们生活水平提高。全面小康就要要求在资源和环境方面也取得优秀...

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题型:阅读理解

Dear Reader,

Imagine an 11-year old girl whose days are often spent washing clothes, looking after a baby, working hard in the field.

Imagine a little girl who knows there will not be enough food for dinner, who can’t fill her stomach with water because it’s polluted, and who has watched life slip away from her father, little brother and sister because the family is too poor to see a doctor.

Is it hard to believe? For Maria Pastora, these are the real life.

Maria would gladly walk miles to school, but her mother, now alone, needs her badly at home. If Maria grows up without any schooling, what will be her future?

But for just 52 pennies a day, you can sponsor a child like Maria. Through “Save the Children”, you can help Maria’s mother get the tools and ways she needs to turn their poor food into a good dinner and the money she needs to buy clothes and school things for Maria.

To help Maria most, your money is put together with that of other sponsors, so hard-working people can help themselves. Build a school, a hospital…bring in clean water. This is what “Save the Children” has been about since 1932.

For you there are many rewards. Have the chance to write to or hear from your sponsored child. Receive photos or progress reports. Know you are reaching out to another person. Not with a handout(施舍物), but a “handup”. That’s how “Save the Children” works. But without you, it can’t work. Please take a moment now to fill in and post the form below to help a child like Maria and her village.

It can make such a difference in her life and yours.

小题1:We can most probably read the letter in __________.

A.somebody’s diary

B.a newspaper

C.a progress report

D.a storybook小题2:From the passage, we can infer (推断)that _________

A.Maria is an 11-year-old girl.

B.Maria’s family is very poor.

C.Maria has to do a lot of hard work.

D.Maria is hoping to get schooling.小题3:What is “Save the Children”?

A.An organization to help poor children go to school.

B.An office of the government to collect money.

C.A program shown at theatres to help the poor.

D.A group who works for children in poor places.小题4:The underlined word “sponsor” means “__________” in Chinese.

A.回报

B.资助     

C.感恩    

D.抢救小题5:What does the last sentence in the letter mean?

A.If Maria goes to school, you will be rewarded.

B.What you give is more than what you take.

C.Both Maria’s life and yours will change a lot.

D.Marie and you can help each other at school.

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题型:问答题

甲公司为中外合资建筑公司,是增值税一般纳税人,具备建设行政部门批准的建筑业施工资质。甲公司成立于2000年7月,经营期限为20年,注册地为中部地区,注册资本为5 000万元,外资持股比例为85%。1997年甲公司获利500万元。经主管税务机关批准,甲公司的税收优惠政策的执行期间从1998年开始计算。
甲公司2001年至2004年间的盈亏情况如下:2001年亏损200万元,2002年获利300万元,2003年获利600万元,2004年获利800万元,经主管税务机关审查,2002-2005年间甲公司无其他纳税调整事项。2005年甲公司为正在施工的A工程缴纳营业税120万元,预缴所得税60万元。
甲公司2005年度有关涉税资料如下:
(1)甲公司第一分公司专门从事水泥构件生产,为本公司的在建工程提供水泥构件,生产剩余部分则对外销售。2005年,第一分公司向甲公司的B工程移交水泥构件的成本为 1 000万元(第一分公司不在B工程的建筑现场),此外,第一分公司还对外销售成本为2 000万元的水泥构件,取得不含税销售收入2 200万元;
(2)A工程在本年度内完工。该工程的总承包额为12 960万元。至完工时止,甲公司累计发生工程支出12 000万元;
(3)年度内开始施工的B工程已按工程进度收取工程款5 040万元。当年共发生工程成本4 200万元;
(4)本年度内共取得国库券利息收入50万元,取得国库券转让收入100万元;
(5)本年度共发生管理费用360万元,其中交际应酬费250万元;
(6)甲公司无其他费用支出;
(7)甲公司期初留抵的增值税进项税额为30万元;
(8)2006年3月,经公司董事会讨论,决定以2003年计提的20万元公积金,2004年计提的200万元公积金和2005年计提的300万公积金转增股本,并增加本企业的注册资本。本方案当月实施。
要求:
(1)分别计算甲公司2001年至2005年间,各年应交的企业所得税(当地免征地方所得税);
(2)计算甲公司本年度应该缴纳的增值税和营业税(假定本年度为一个纳税期间);
(3)分别计算甲公司2005年的应纳税收入、准予扣除项目金额和应纳企业所得税;
(4)计算甲公司2006年的转增股本方案,外方可获得的再投资退税额。

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题型:选择题

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