问题 不定项选择 共用题干题

某建筑安装公司2013年3月发生以下经济业务:(1)为客户提供装饰劳务,共收取人工费35万元、管理费5万元、辅助材料费10万元,客户自行采购的装修材料价款为20万元。(2)将自建的一栋住宅楼销售给本公司职工,取得销售收入8000万元。该住宅楼的建筑成本为5000万元,当地税务机关确定的建筑业的成本利润率为15%。已知:建筑业适用的营业税税率为3%,销售不动产适用的营业税税率为5%,该公司适用的城市维护建设税税率为7%,教育费附加的征收比率为3%。要求:根据上述资料,分析回答下列小题。

该公司当月应缴纳城市维护建设税和教育费附加()万元。

A.17.78

B.57.93

C.57.78

D.58.43

答案

参考答案:B

阅读理解

阅读理解

     The multimillion pound new Library of Birmingham (LoB) will be the most visible sign of the way the

city is accepting the digitalization (数字化) of everyday life.

Set to open in 2013,the£188m LoB is already beginning to take shape next to the Birmingham Repertory   Theatre, with which it will share some equipment.

      As digital media(媒介) is important to its_idea,_the project is already providing chances for some of

the many small new local companies working at the new technologies.

     Brian Gambles, the LoB project director, says it is about giving people the right tools for learning:"The

aim is to mix the physical with the digital, providing 24hour services which can be used through many

different ways.It is important to enable us to reach more people,more effectively."

     The digital library will, he says, be as important as the physical one, allowing the distant use of the

services, making sure that it is never closed to the public.

     Even before the LoB is complete, the public has been able to go online to visit the Virtual (虚拟的)

LoB, designed by Baden, the Birmingham virtual worlds specialists.Not only have the public been able

to learn about the LoB, but the virtual one has also enabled those working on the LoB to understand the

building and how it will work before it even opens.

      Two other small Birminghambased digital companies are also working on the LoB projects.Substrat,

a digital design company, is developing what it calls an example of an "enlarged reality" project.It is about

the use of an exciting smart phone, an important part of the LoB which is in the early stages of

development.And The People's Archive is an online library of historical figures of the city being built up

by a digital content company in Cahoots, in which users will be encouraged to add to and comment on

the material.

      Gambles says:"Technology will enable us to make the library's content and services open to citizens

as never before."

1. The underlined part "its idea" in Paragraph 3 refers to the idea of ________.

A. the equipment          

B. the project

C. the digital media        

D. the physical library

2. While visiting the Virtual LoB the public can ________.

A. get a general idea of the LoB

B. meet many worldfamous experts

C. learn how to put up a library building

D. understand how the specialists work on the project

3. Which of the following is true of the LoB when it opens?

A. a,b,d      

B. a,c,e

C. b,c,d      

D. b,d,e

4. The text is most probably taken from ________.

A. a computer book        

B. a library guide

C. a project handbook      

D. a newspaper report

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