某企业向保险公司购买1份保险，保险合同中规定保险公司以收到的

搜题请搜索小程序“爱下问搜题”

问题单项选择题

某企业向保险公司购买1份保险，保险合同中规定保险公司以收到的保险资金的利息收入作为保费收入，保险期满后将保险本金返还被保险人。2006年9月初，企业在保险公司的存款为200万元；月末，企业在保险公司的存款为400万元。假设人民银行公布的1年期存款利率为3.5%，保险公司在9月份应纳的营业税税额为（）。

A．666.67元

B．633.33元

C．600元

D．437.5元

答案

参考答案：D

解析：

储金平均余额＝(400＋200)×50％＝300(万元) 营业额＝300×3.5％÷12×10000＝8750(元) 应纳营业税额＝8750×5％＝437.5(元)

单项选择题

Passage Two

Five years ago, David Smith wore an expensive suit to work every day. "I was a clothes addict," he jokes. "I used to carry a fresh suit to work with me so I could change if my clothes got wrinkled. " Today David wears casual clothes—khaki pants and sports shirt—to the office. He hardly ever wears a necktie. "I’m working harder than ever," David says, "and I need to feel comfortable. "
More and more companies are allowing their office workers to wear casual clothes to work in the United States. The change from formal to casual office wear has been gradual. In the early 1990s, many companies allowed their employees to wear casual clothes on Friday (but only on Friday). This became known as "dress-down Friday" of "casual Friday". "What started out as an extra one-day-a-week benefit for employees has really become an everyday thing. " said business consultant Maisly Jones.
Why have so many companies started allowing their employees to wear casual clothes One reason is that it’s easier for a company to attract new employees if it has a casual dress code. "A lot of young people don’t want to dress up for work, "says the owner of a software company, "so it’s hard to hire people if you have a conservative dress code. "Another reason is that people seem happier more productive when they are wearing comfortable clothes. In a study conducted by Levi Strauss and & Co. , 85 percent of employers said that they believe that casual dress improves employee morale. Only 4 percent of employers said that casual dress has a negative impact on productivity. Supporters of casual office wear also argue that a casual dress code helps them save money. "Suits are expensive, if you have to wear one every day," one person said. "For the same amount of money, you can buy a lot more casual clothes. \

David Smith wears casual clothes now, because______.