试题与答案

张某在北京市西城区投资10万元经营一家饭店,并于2007年3月1日取得营业执照,20

题型:问答题

题目:

张某在北京市西城区投资10万元经营一家饭店,并于2007年3月1日取得营业执照,2008年5月2日,张某将该饭店转让给李某,并于同日在工商行政管理机关办理变更登记。李某因经营不善,于2008年8月13日终止营业并办理有关注销营业执照的手续,此时该饭店全部资产只有小汽车一辆,但李某在2008年5月以该汽车为担保向王某借款30000元尚未归还,另外欠6月的应纳税款6000元,欠某供应商货款4000元,小汽车于8月20日拍卖所得40000元,请依据现行有关法律、法规规定分析下列问题: (1)简述饭店在开业及转让的过程中需要到税务机关办理的手续及时限要求。 (2)小汽车拍卖所得40000元如何分配

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参考答案:B解析:长期借款资本成本=

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题型:阅读理解

O.Henry,born in Greensboro,North Carolina,was the pen name of William Sydney Porter.His father,Algernon Sidney Porter,was a physician.When William was three years old,his mother died,and he was raised by his grandmother and aunt.William was a good reader,but at the age of fifteen he left school,and worked in a drug store and later on a Texas farm.After that,he moved to Houston,where he had a number of jobs,including that of bank clerk.After moving to Austin,Texas,in 1882,he married.

In 1884 he started a humorous weekly The  Rolling Stone.When the weekly failed,he joined The  Houston Post as a reporter and columnist(专栏作家).In 1897 he was put into prison over some financial(财务的)dealings.While in prison,William started to write short stories to earn money to support his daughter Margaret.His first work,Whistling Dick’s Christmas Stocking(1899),appeared in McClure’s Magazine.After serving three years of the five years’ sentence,he changed his name to O.Henry,hoping to forget his bitter past.

O.Henry moved to New York City in 1902 and from December 1903 to January 1906 he wrote a story a week for the New York World,and also published the stories in other magazines.His first collection,Cabbages and Kings,appeared in 1904.Many other works quickly followed,such as The Gift of the Magi and The Furnished Room.O.Henry’s best known work is The Ransom of Red Chief.His stories always have surprising endings.He published 10 collections and over 600 short stories during his lifetime.

O.Henry’s last years were shadowed by drinking,ill health,and financial problems.In 1907,he experienced a failed marriage.In 1910,O.Henry died after an illness.

小题1:What’s the passage mainly about?

A.A brief introduction to O.Henry.

B.O.Henry’s career and marriage.

C.How O.Henry became a well­known writer.

D.O.Henry’s best known works.小题2:It can be inferred from the passage that O.Henry ________.

A.didn’t like to study during his childhood

B.had little parental love as a child

C.was very interested in medicine and farming

D.took up only one job after he moved to Houston小题3:Which is the right time order for the following events in O.Henry’s life?

①He moved to New York City.

②He joined The Houston Post.

③Whistling Dick’s Christmas Stocking came out.

④The Furnished Room came out.

⑤Cabbages and Kings appeared.

A.①②③④⑤

B.②①③⑤④

C.③②①④⑤

D.②③①⑤④小题4:Which of the following works of O. Henry’s is the most popular according to the passage?

A.Cabbages and Kings.

B.The Gift of the Magi.

C.The Furnished Room.

D.The Ransom of Red Chief.

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题型:单项选择题

在产业转型和新兴市场的开拓()的情况下,中国近期的经济发展将更多地()投资和内需。投资涉及政府行为,当然不单纯是个经济问题。如果权力监督不力,低水平、低效率的投资现象便不会是个例。中国有庞大的内需市场,但民间的财富和购买力并没有一些媒体所()的那么大。低迷的股市使中产阶级的人数(),处于跌势中的房价在普通民众眼中仍显高昂。要提振中国的内需市场,关键是改变社会财富分配向政府和强势群体倾斜的局面,做到真正的()。

A.尚需时日;依赖;渲染;锐减;藏富于民

B.来日方长;依靠;宣传;减少;为民服务

C.尚需时日;依赖;报道;骤减;执政为民

D.来日方长;依靠;传说;递减;为民敛财

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