问题 单项选择题

按照房产原值计税的房产,无论会计上如何核算,房产原值均应包含地价,包括为取得土地使用权支付的价款、开发土地发生的成本费用等。如果宗地容积率低于0.5的,下列有关房产原值的确定方法正确的是()。

A.按房产占用的土地面积计算土地面积并据此确定计入房产原值的地价

B.按房产建筑面积的2倍计算土地面积并据此确定计入房产原值的地价

C.按开发面积确定计入房产原值的地价

D.按购进土地时支付的价款确定计人房产原值的地价

答案

参考答案:B

解析:如果宗地容积率低于0.5的,按房产建筑面积的2倍计算土地面积并据此确定计入房产原值的地价。

单项选择题 A1型题
阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项多余选项。

     1. _____: less red meat and more fibre, less saturated fat (饱和脂肪) and more fruit and veg, right?

Wrong, according to a controversial new book by nutritionist Zoe Harcombe. In the book, Harcombe

charts her careful journey of research into studies that underpin (巩固) dietary advice-and her myth (误

区)-breaking conclusions are surprising.

     Myth: 2._____.

     "Real fat is not bad for us," says Harcombe. It' s man-made fats we should be demonising. Why do

we have this idea that meat is full of saturated fat? In a 100g pork chop, there is 2.3g of unsaturated fat

and l.5 g of saturated fat.

     Myth: We should eat more fibre.

     For three decades, we have eaten fibre into our bodies to help us feel full and keep our digestive systems

moving. 3._____, says Harcombe.

     The advice to eat more fibre is put forward along with the theory that we need to clean our digestive

systems. But essential minerals are absorbed from food while it is in the intestines (肠道), so why do we

want to wash everything out? Concentrate on not putting bad food in.

     Myth: You need to eat five portions of fruit and veg a day.

     "Five-a-day is the most well-known piece of nutritional advice," says Harcombe. "You' d think it was

based on firm evidence of health benefit. 4._____."

     Five-a-day started as a marketing campaign by 25 fruit and veg companies and the American National

Cancer Institute in 1991. There was no evidence for any cancer benefit.

     Myth: Fruit and veg are the most nutritious things to eat.

     Apparently not. Harcombe allows that vegetables are a great addition to the diet-if served in butter to

deliver the fat-soluble (dissolved) vitamins they contain-but natural sugar, the fruit sugar in fruit, goes

straight to the liver and is stored as fat. 

     5._____, says Harcombe, who adds:"Vitamins and minerals in animal foods-meat, fish, eggs and dairy

products-beat those in fruit."

A. Want to lose weight? Don't trust these

B. We think we know what to eat

C. This is not a good idea

D. Fat is bad for us

E. Think again

F. We need take more exercise

G. Fruit is best avoided by those trying to lose weight