问题 单项选择题

位于县城的某商贸公司2010年12月销售一栋旧办公楼,取得收入1000万元,缴纳印花税0.5万元,因无法取得评估价格,公司提供了购房发票,该办公楼购于2007年1月,购价为600万元,缴纳契税18万元。该公司销售办公楼计算土地增值税时,可扣除项目金额的合计数为( )万元。

A.639.6
B.640.1
C.760.1
D.763.7

答案

参考答案:C

解析:可扣除项目金额的合计=600×(1+5%×4)+18+0.5+(1000-600)×5%×(1+5%+3%)=760.1(万元)。

填空题
单项选择题

It is difficult to imagine what life would be like without memory. The meanings of thousands of everyday perceptions, the bases (51) the decisions we make, an d the roots of our habits and skills are to be (52) in our past experiences, which are brought into the present (53) memory.

Memory can be defined as the capacity to keep (54) available for later use. It includes not only "remembering" things like arithmetic or historical facts, but also any change in the way an animal typically behaves. Memory is (55) when a rat gives up eating grain because he has sniffed something suspicious in the grain pile. Memory is also involved when a six-year-old child learns to swing a baseball bat.

Memory (56) not only in humans and animals but also in some physical objects and machines. Computers, for example, contain devices for storing data for later use. It is interesting to compare the memory-storage capacity of a computer (57) that of a human being. The instant-access memory of a large computer may hold up to 100000 "words" —ready for (58) use. An average American teenager probably recognizes the meanings of about 100000 words of English. However, this is but a fraction of the total (59) of information which the teenager has stored. Consider, for example, the number of facts and places that the teenager can recognize on sight. The use of words is the basis of the advanced problem-solving intelligence of human beings. A large part of a person’s memory is in terms of words and (60) of words.

59().

A. deal

B. number

C. mount

D. amount