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问题 单项选择题

我国公民王某共有2套房屋，2014年1月将第一套市价为80万元的房产与李某交换，并支付给李某15万元差价；2014年3月将第二套市价为60万元的房产折价给张某抵偿了50万元的债务。已知当地确定的契税税率为3%，根据契税法律制度的规定，土某应缴纳契税（）万元。

A.0.45

B.1.95

C.2.25

D.2.85

答案

参考答案：A

解析：第一套房屋由王某按照差价15万元纳税，第二套房屋应由张某纳税；王某应缴纳契税=15×3%=0.45（万元）。

单项选择题

(五) 甲公司为上市公司，2010年度有关交易或事项如下：
(1) 12月12日，接受丙公司的来料加工业务，来料加工原材料的公允价值为400万元。至12月31日，来料加工业务尚未完成，共计领用来料加工原材料的40%，实际发生加工成本340万元。假定甲公司在完成来料加工业务时确认加工收入并结转加工成本。
(2) 12月31日，甲公司持有戊公司的股票投资，分类为可供出售金融资产，公允价值为2000万元，该投资预计将在1年内出售。
(3) 12月31日，甲公司应付债券共计7000万元：其中一笔3000万元于2008年7月1日发行，3年后到期一次还本付息；另外一笔4000万元于2010年2月1日发行，两年期分期付息一次还本，每年2月1日付息。

下列关于甲公司来料加工业务的处理中，不正确的是( )。

A．来料加工业务所领用本公司原材料的成本计入加工成本

B．领用的来料加工原材料160万元不计入甲公司的存货成本

C．加工业务形成存货的账面价值为500万元

D．加工业务形成存货的账面价值为340万元
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单项选择题

Chinese Buddhist Music Catches Audience in HK


中华佛教音乐吸引香港听众


The Hong Kong Cultural Center in Victoria Bay was packed on Thursday night, and loud applause periodically echoed through the neon lit sky. It was not rock music nor was it pop—it was traditional Chinese Buddhist music that made an instant hit in the modern metropolis.
Hong Kong is the fourth leg of the Buddhist music performance tour by a troupe consisting of more than 130 monks from the Chinese mainland and Taiwan. And this is also the first time monks from across the Taiwan Strait had jointly set up a troupe to perform, on global stages.
Crowds of Hong King residents were lining up at the local port waiting to welcome members of the troupe who were sailing in from Macao, where they had just ended another successful performance on Wednesday night.
The monks returned the enthusiasm of the residents with a powerful performance. Almost without sleep, the monks drove to the concert hall preparing the stage and doing the rehearsals.
Buddhist music, which originated from ancient India, found its way into China some 2,000 years ago, and after absorbing elements of traditional Chinese folk music, court music and other religious music, a unique form which is now called Chinese Buddhist music came into being.
The monks of the troupe come from prestigious Buddhist temples including Fo Guang Shah Temple in Taiwan, Shaolin Temple in central Henan Province, Labrang Temple in northwestern Gansu Province, and General Temple in southwestern Yunnan Province, representing the three branches of Buddhism in China, namely Chinese Buddhism, Tibetan Buddhism and Pali Buddhism.
The wind sweeping across the Victoria Bay was cool, but the atmosphere in the concert hall was hot. The audience was mesmerized by the great variety of genres of Chinese Buddhist music．
"It’s great to see so many genres of Chinese Buddhist music performed on the same stage," said a female bank employee surnamed Chang, "It’s so fascinating," she said．
Calling it a happy event in Hong Kong, the Venerable Kwok Kuang, president of the Hong Kong Buddhist Association, said that the concert served as a prelude to the display, in Hong Kong on May 26, of a relic from Famen Temple preserved in Xi’an, capital of northwest China’s Shaanxi Province.
He said that Buddhism and Buddhist music in the Chinese mainland, Taiwan and Hong Kong had the same roots, and through the performance by monks from across the Taiwan Strait, the traditional religious art would be further developed and bring more happiness to the Chinese.
Co-sponsored by the Chinese Buddhism Association of China and Fo Guang Shan Temple in Taiwan, the troupe was formed in February this year and has since staged four successful performances in Taiwan and Macao, and will move on to Los Angeles and San Francisco in the US and Vancouver of Canada from Friday.
Hailing the joint performance as a major event in the history of Buddhism, Hsin Ting, deputy chief of the troupe and abbot of Fo Guang Shan, said that both the monks and the support staff had been working together very harmoniously ever since the formation of the troupe, indicating their inherited p ties.
"I hope the troupe’s tour to North America will help the world community better understand Chinese traditional culture, especially the harmonious relationships among the people across the Taiwan Strait," he said．

The different genres of Buddhist music performed on stage represent

A．a long history of Chinese Buddhism
B.richess of Chinese Buddhist music
C．many different temples across China
D．the three branches of Buddhism in China
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