问题 阅读理解

阅读理解。

     Different weather makes people feel different. It influences (影响) health, intelligence (智力) and feelings.         In August, it is very hot and wet in the southern part of the United States. People there have heart trouble

and other kinds of health problems during this month. In the Northeast and the Middle West, it is very hot at

some times and every cold at other times. People in these states have more heart trouble after the weather

changes in February or March.   

     The weather can also influence intelligence. For example, in a 1983 report by scientists, IQ (智商) of a

group students were very high when a very strong wind came, but after the strong wind, their IQ was 10%

below. The wind can help people have more intelligence. Very hot weather, on the other hand (另一方面),

can make it lower. Students in many schools of the United States often get worse on exams in the hot

months of the year (July and August).  

  Weather also has a strong influence on people's feelings. Winter may be a bad time for thin people.

They usually feel cold during these months. They might feel unhappy during cold weather. But fat people

may have a hard time in hot summer. At about 18C, people become stronger.  

  Low air pressure (气压) may make people forgetful. People leave more bags on buses and in shops

on low-pressure days. There are a  "good weather" for word and health. People feel best at a temperature

of about 18 centigrade (摄氏度).   

     Are you feeling sad, tired, forgetful, or unhappy today? It may be the weather's problem.

1. _____ can have a bad effect (作用) on health.   [ ]

A. Hot and wet weather

B. Good weather   

C. Warm weather

D. High intelligence  

2. People may have more intelligence when _____ comes.    [ ]

A. a rain

B. very hot weather  

C. a strong wind

D. low air pressure  

3. Low air pressure may make people _____.    [ ]

A. forgetful

B. sad

C. angry

D. tired

答案

1-3 ACA

多项选择题


(由单选和多选组成。)

某房地产开发企业有职工100人,2003年有关经营情况如下:
1.3月1日与当地建设银行签订借款合同一份,合同记载借款金额1000万元,借款期限10个月,还款到期日12月31日,年利息率6%。
2.3月中旬用借款1900万元和自有资金500万元,购买30000平方米土地的使用权用于开发写字楼工程,合同记载土地使用权为50年。
3.第一期工程(“三通一平”和第一栋写字楼开发)于11月下旬竣工,支付合同约定的全部购买土地的“三通一平”承包费用300万元,第一栋写字楼构建费用6000万元。第一栋写字楼占地面积10000平方米,建筑面积50000平方米。
4.到11月下旬对外销售的写字楼面积为40000平方米,全部签订了售房合同,每平方米售价0.21万元,共计收入8400万元,按售房合同规定全部款项于12月底收回;剩余的10000平方米中,8000平方米用于先租后售,按合同约定出租时间先定一年,每月收取租金32万元,共记载金额384万元,租金每月收一次;另外2000平方米转为房地产开发企业资产自用;11月下旬用于出租和自用的房屋面积已全部办好相关出租、资产转账手续,于12月1日全部起用。
5.在售房、租房等过程中发生销售费用1200万元(其中广告费用800万元);发生管理费用(不含印花税、房产税、城镇土地使用税的税额)700万元;企业全年实发工资总额300万元,并按规定比例计提了职工工会经费、职工福利费和职工教育经费,发生的工资费用和计提的“三费”已全部计入销售成本与相关费用中。
(提示:当地省级人民政府确定的人均月计税工资标准为900元;城镇土地使用税每平方米年税额6元;房产税计算余值的扣除比例20%;城市维护建设税税率7%;教育费附加征收率3%;企业所得税税率33%;不考虑土地增值税)
请根据上述资料,依据税法的有关规定,回答下列相关问题:

下列项目中,在计算2003年度企业所得税应纳税所得额时,准予按实际发生额扣除的有( )。

A.向银行借款支付的利息

B.“三通一平”工程支付的费用

C.转为自用面积负担的构建费用

D.签订合同应缴纳的印花税

单项选择题