试题与答案

雨季宜进行顶进作业。

题型:判断题

题目:

雨季宜进行顶进作业。

答案:

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题型:阅读理解

Cold weather can be hard on pets, just like it can be hard on people. Sometimes owners forget that their cats are just as used to the warm shelter (住所) as they are. Some owners will leave their animals outside for a long period of time, thinking that all animals are used to living outdoors. This can put their pets in danger of serious illness. There are things you can do to keep your animal warm and safe.

Keep your pets inside as much as you can when the weather is bad. If you have to take them out, stay outside with them. When you’re cold enough to go inside, they probably are too. If you must leave them outside for a long time, make sure they have a warm, solid shelter against the wind, thick bedding, and plenty of non-frozen water.

If left alone outside, dogs and cats can be very smart in their search for warm shelter. They can dig into snow banks or hide somewhere. Watch them closely when they are left outdoors, and provide them with shelter of good quality. Keep an eye on your pet’s water. Sometimes owners don’t realize that a water bowl has frozen and their pet can’t get anything to drink. Animals that don’t have clean and unfrozen water may drink dirty water outside, which may contain something unhealthy for them.

小题1:What do we learn about pets from Paragraph 1?

A.They are often forgotten by their owners.

B.They are used to living outdoors.

C.They build their own shelter.

D.They like to stay in warm places.小题2:Why are pet owners asked to stay with their pets when they are out in cold weather?

A.To know when to bring them inside.

B.To keep them from eating bad food.

C.To help them find shelters.

D.To keep them company.小题3:If pets are left on their own outdoors in cold weather, they may ___.

A.run short of clean water

B.dig deep holes for fun

C.dirty the snow nearby

D.get lost in the wild小题4:What is the purpose of this text?

A.To solve a problem.

B.To give practical advice.

C.To tell an interesting story.

D.To present a research result.

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题型:问答题

某市房地产开发企业2009年有关经营情况如下: 

(1)2月1日与当地建设银行签订借款合同一份,合同记载借款金额2000万元,借款期限10个月,还款到期日11月30日。 

(2)2月中旬用借款2000万元和自有资金800万元,购得非耕地40000平方米的使用权用于开发写字楼和商品房,合同记载土地使用权为60年。 

(3)第一期工程(“三通一平”和写字楼开发)于11月30日竣工,按合同约定支付建筑承包商全部土地的“三通一平”费用400万元和写字楼建造成本7200万元。写字楼占地面积12000平方米,建筑面积60000平方米。 

(4)到12月31日为止对外销售写字楼50000平方米,全部签了售房合同,每平方米售价0.32万元,共计收入16000万元,按售房合同规定全部款项于12月31日均可收回,有关土地权证和房产证次年为客户办理;其余10000平方米与某企业合作投资兴办五星级酒店,共担风险,该酒店2009年由于刚开业出现亏损,未分配利润。商品房尚未完工,且未销售。 

(5)在售房过程中发生销售费用1500万元,发生管理费用900万元,财务费用无法按项目分摊。 

(说明:计算土地增值税开发费用的扣除比例为10%) 

要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算公司缴纳土地增值税时应扣除的土地使用权的金额;

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