问题 单项选择题

某五星级酒店2009年5月,取得住宿收入50万元,理发收入2万元,游艺收入20万元,卡拉OK歌舞厅收入30万元,餐厅收入50万元,商务办公服务收入2万元,该酒店当月应纳营业税为( )万元

A.12.95

B.15.2

C.15.95

D.19.25

答案

参考答案:B

解析: 游艺和卡拉OK歌舞厅属于娱乐业;本酒店的其他收入属于服务业项目。该酒店应纳营业税=(50+2+50+2)×5%+(20+30)×20%=15.2(万元)

完形填空

第二节:阅读下列材料,从所给的六个选项(A、B、C、D、E和F)中选出符合各小题要求的最佳选项,并在答题纸上将该项标号涂黑。选项中有一项是多余选项。

___81. Emma is an oversea college student who enjoys plenty of spare time during her university life. She wants to seek a part time job to pay her tuition fee.

___82. Clifford is an MBA graduate of London University, and he once worked in ABC company as a market researcher for three years, but this company went bankrupt last year. He hopes to find another job relating to his experience.

___83. Jeffrey is a manager of Stone Net Company for ten years. He is skilled in web development and has rich web experience. But he is not satisfied with his current payment. He hopes to find a company offering salary no less than 10,000 per month.

___84. Oliver Clark used to be a tailor, and he is also familiar with sewing machine operation. He wants to apply for a clothing company.

___85. Mathew is a student journalist in the university. His typing speed is about 4,000 wph and has a good knowledge of filling procedures. He will graduate from his university this month. He hopes to find a job before graduate.

A    Net Development Manager

With seven years experience of full lifecycle experience and one year’s experience in leading a web development team. Must have strong web experience, including ASP, ASP. NET,C#, XML, XSL, Html, XHtml and CSS. We are looking for a technical person who is able to specify and deliver solutions.

Salary $156,000 per year

Phone 734 4897 for an appointment

B   Market Researcher

A financial services company requires a market researcher who must be educated to degree level or with a market research qualification and experience of a year in this field.

Salary: $18,000 per year          Tel: 324 7345

C    Emu Airlines Secretary

Emu Airlines is now offering a permanent, part time secretarial position. The position offers a minimum of 20 hours a week, with a view to full time work in the future.

Phone 899 3264 for an appointment.

D    City College Union Inc. Secretary

The Union is a student run organization with a permanent staff of 20. Typing speed of at least 3,600wph. The ability to take shorthand dictation and a working knowledge of filling procedures are essential requirements. The basic salary for the position is $18,500 per year.

Enquires to R. Barbar 387 5075

E    Word Processor Operator (full-time)

Applications are invited for an operator to work in an office associated with the building industry. Only experienced operators need apply.

Starting salary $17,950

Apply in writing to: The Personnel Officer Hill Morgan Pty Ltd. 38 Greenhill Rd. Kensington 2033

F    Sewing Machinist

We are an expanding clothing company located south of the city. Our denim range includes jeans, skirts, jackets and shorts. We are looking for sewing machine operators. The factory works 38 hours a week. Wages and conditions are in line with the current industrial award. If you are interested, call in and pick up an application form from Ripper Jeans, 23 North Ave, Beaudesert. cbafd

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