问题 单项选择题

清算土地增值税时,房地产开发企业开发建造的与清算项目配套的会所等公共设施,其成本费用可以扣除的情形是()。

A.建成后开发企业转为自用的

B.建成后开发企业用于出租的

C.建成后直接赠与其他企业的

D.建成后产权属于全体业主的

答案

参考答案:D

解析:本题考核土地增值税的扣除项目。建成后产权属于全体业主所有的,其成本、费用可以扣除。

单项选择题 案例分析题

求助者:王某,男性,20岁,某职业技术学院二年级学生,因担心别人害自己而多次从学校逃跑,由家长送到心理咨询中心。案例介绍:王某近几个月来经常缺课,成绩下降明显,一个多月来不明原因地多次从学校逃跑,常说有人要害他。一天晚上,他惊叫着冲出学校,说学校领导要枪杀他。老师要求家长带他看病。下面是心理咨询师与王某的一段对话:心理咨询师:我能为你提供哪些帮助?王某:我害怕,晚上不敢睡觉,天天听见他们议论我,说我偷东西,还偷老师的钱。心理咨询师:谁在议论你呀?王某:我们学校的同学和老师。心理咨询师:你怎么知道别人在议论你啊?王某:我都听见多少回了,我们学校没一个好人。心理咨询师:你听到他们议论你什么?王某:他们都说我是小偷,到处瞎说,还在广播里说,现在学校里那些人都在监视我,他们的秘密行动快开始了。心理咨询师:你害怕什么呢?王某:我班长当得好好的,让我当学生会 * * 我才不干呢。心理咨询师:你怎么知道要让你当学生会 * * ?王某:他们知道我要来检阅,早早地就都赶到教室等我了。心理咨询师:你是哪个学校的?王某:北京大学的,我们造的车可漂亮了。心理咨询师:你知道你现在在哪里吗?王某:不是学生会吗?心理咨询师:如果家长带你去医院做检查,你愿意去吗?王某:我才不去呢,我没病。

心理咨询师问"你知道你现在在哪里吗?"这表明其想了解王某的()。

A.空间知觉

B.常识

C.时间知觉

D.智商

阅读理解

阅读理解。

      I went over my grandmother's house today and she didn't have time for me. You see, the lady's husband

downstairs died and my Grandmother wanted to make some cookies for her. My grandmother did not analyze

(分析) how the lady treated her, or if the lady needed any cookies, or even if the lady would like the cookies.

She didn't think how much the lady has done for her. She simply began baking.

      My Grandmother turned 94 last week and this I believe is her secret to life. My grandmother is generous

(慷慨) and hard-working in a way that is rare for our time. She lives by a simple belief: if someone needs your

help, you help. Never mind all the analyzing and thinking whether the person deserves or appreciates the help.

My grandmother doesn't sit around thinking about who might be making use of her: she simply does what is

needed.

      At 94, she is busy in life. She is making a blanket for a new great grandchild, and worried that I don't have

enough kitchen towels for my home. She is bringing soup to a sick neighbor, and teaching the new wife of her

cousin (who is 88) how to cook Italian food.

      My grandmother had every right to give up, but she didn't-and amazingly life did bring her good things,

like a husband with twinkling blue eyes who was much ahead of his time and believed that men should do an

equal amount of cooking and cleaning in the home, three beautiful children (my father and two aunts), 22

grandchildren, and five great grandchildren. My grandmother is not afraid to give someone she barely knows

a bowl of soup. She never keeps herself out of the world.

1. The reason why my grandmother made cookies for the lady downstairs is that _____. [ ]

A. she thought the lady was too busy

B. she would make them as thanks to her

C. she thought she should do something for the lady at the special time

D. they had had an agreement before

2. In the writer's opinion, _____. [ ]

A. my grandmother has a secret way of living

B. my grandmother does everything on careful consideration

C. few people are as generous as my grandmother now

D. my grandmother will get something in return

3. Which of the following is NOT true according to the passage? [ ]

A. My grandmother cares for her children even some strangers.

B. My grandfather does not treat women in an unfair way.

C. This is a family in which there are nearly 30 people now.

D. My grandmother never keeps everything for herself.

4. We may infer from the text that the writer _____.[ ]

A. thinks his grandmother is living a tired life

B. thinks his grandmother is doing what she should do

C. thinks his grandmother should not be so kind

D. is proud of his grandmother