问题 听力题

1. The sudden disaster shocked the people and__________(to damage something completely) everything in sight.

2 I tried every means to__________(to make someone decide to do something) her to give up smoking, but I failed.

3. Paul is reasonable in most cases but he can also be as__________(not willing to change one's mind) as a mule.

4 Having a large__________(词汇量) is very helpful in learning a foreign language.

5 The school has a system of__________(奖励,报酬) and punishments to encourage good behaviour.

6. The government__________(预测) that more people would get jobs the next year.

7. The new headmaster is a quiet and__________(rely) man who wins everyone's respect.

8. Staying in a cage with a lion is the most__________(fright) experience in my life.

9. No force on earth can stop the passage of time, only those who work__________(self) are able to gain time.

10. Wang Feng will hold another concert to express his thanks to the__________(devote) fans.

答案

单项选择题
单项选择题

位于市区的某房地产开发企业,2011年发生相关业务如下:  (1)1月份购买一宗4000平方米的土地,支付土地出让金5000万元,缴纳相关税费200万元,月底办理好土地使用证。2月份发生“三通一平”工程费用500万元,依据建筑合同,款项已支付。  (2)3月份将其中2000平方米的土地用于开发建造写字楼,8月份写字楼竣工,按合同约定支付建筑承包商建造费用6000万元(包括装修费用500万元),写字楼建筑面积20000平方米。  (3)写字楼开发过程中发生利息费用400万元,能提供金融机构贷款合同证明,年利率5%。  (4)9月份将15000平方米写字楼销售,签订销售合同,取得销售收入30000万元;10月31日,将2000平方米的写字楼出租,合同约 定租赁期限3年,自11月起每月收取租金10万元;12月将2000平方米的写字楼转为办公使用,将1000平方米的写字楼作价2000万元对外投资并约 定共同承担投资风险,有关资产过户手续均已完成。  (5)在售房、租房等过程中发生销售费用1500万元;发生管理费用(不含印花税)800万元(其中业务招待费200万元)。  (其他相关资料:该企业所在省份规定,按土地增值税规定的最高标准计算扣除房地产开发费用)  根据上述资料,回答下列问题:

2011年该企业征收土地增值税时应扣除的地价款和开发成本合计( )万元。

A.6880

B.7080

C.8850

D.9120