试题与答案

税法明确规定同一凭证记载有两个或两个以上经济业务事项而使用不同税目税率,如分别记载金

题型:单项选择题

题目:

税法明确规定同一凭证记载有两个或两个以上经济业务事项而使用不同税目税率,如分别记载金额的,应分别计算应纳税额,按()贴花。

A、税率较高的税额

B、税率较低的税额

C、合计税额

D、平均税额

答案:

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参考答案:生物群落

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题型:阅读理解

Before I had my son, I spent two years working with children with disabilities. I learned that shouting and threats of punishment would result in a disaster. Coming up against their behaviour could only make the job harder and their behaviour more extreme. I found something that worked, though.

There was a very naughty boy in the nursery and a teacher who was generally very confident with the children was asked to take charge of him. One day the boy joined a session in the room next to mine. His appearance created an atmosphere of tension. He spent the entire session running around, hitting and kicking, and destroying property.

I was in the craft room working with some other children when my co-worker told me that this boy’s teacher was in tears, and could not get control of the situation. As we were talking,the boy ran in. I told my co-worker that I would take care of him.

I closed the door. He was full of energy, throwing things around and making a huge mess. But I could see that he was doing all these to annoy me. He needed connection, and this was the only way he knew how to ask for it. So I sat back down and kept quiet. Then he slowed down and began making a rocket. I talked to him about it. We continued like this for a few minutes before I slipped into the conversation:

“So what happened today?”

It was purely a question, no blame or anger in my tone. I believe that if I had criticized him, the gate that was slowly opening would have shut firmly closed. He told me that the teacher didn’t let him do what he knew well due to safety but asked him to do what he disliked. He also admitted that he had enjoyed making her run around and saw it as a game. I explained that his teacher had not seen it as a game and was very upset. This again was stated simply as a fact. I suggested that next time he had a session, he talk about what he hoped to do at the start,which might be easier for everyone. He agreed and was quiet for a moment. Then he looked at me with tears in his eyes before quietly asking if he could go to find his teacher to apologize.

小题1:The boy made trouble for his teacher because he_____   .

A.was accused of destroying property

B.was told not to yell at other children

C.was made to do things against his will

D.was blamed for creating an air of tension小题2:Why didn’t the author do anything about the boy’s bad behavior at first?

A.She didn’t want to make it worse.

B.She didn’t mind the huge mess at all.

C.She was tired of shouting and threats.

D.She hadn’t thought of a coping strategy.小题3:The author managed to get the boy to talk to her by    _____.

A.playing games with him

B.giving him a good suggestion

C.describing his teacher’s feelings

D.avoiding making critical remarks小题4:Why did the boy have tears in his eyes in the end?

A.He was sorry about his reputation.

B.He was regretful about his behavior.

C.He was fearful of the author’s warning.

D.He was sad for the author’s misunderstanding.

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题型:问答题

[背景材料]续上题。若该工程2002年12月签订合同,合同价款为人民币5000万元,工期为400天,2003年1月正式开工。其中其他直接费率5%,临时设施费率1.5%,现场管理费率8%,间接费率6%,利润率5%,税率3.413%,由于B、D工作的延期,承包商提出工程延期4旬,费用索赔除B\D工程延期造成人工、机械等降效、窝工索赔4万元(监理已批准)外,还对其对总工期的延期所造成施工费的增加进行了索赔,索赔款 144.565万元,计算如下:
直接费:0(万元)
其他直接费:5000×5%×40/400=25(万元)
临时设施费:5000×1.5%×40/400=7.5(万元)
现场管理费:5000×8%×40/400=40(万元)
间接费: 5000×6%×40/400=30(万元)
利润: 5000×5%×40/400=25(万元)
税金: 5000×3.413%×40/400=17.065(万元)

[问题二]若经双方协商,总工期的延期业主赔偿现场管理费试问监理工程师应批准费用索赔多少元

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