问题 问答题

某市一内资房地产开发企业2011年开发一个商品房项目,有关资料如下:
(1)购入土地,支付与该项目相关的土地使用权价款1200万元,另发生相关费用80万元。
(2)前期工程费200万元,支付工程价款1000万元,基础设施及公共配套设施费160万元,开发间接费用100万元。
(3)该项目商品房全部销售,取得销售收入8000万元,并签订了销售合同。
(4)发生销售费用400万元,财务费用300万元,其他费用110万元。
要求:根据以上资料,按照下列序号计算回答问题,每问需计算合计数。

计算该房地产开发企业计算土地增值税时准予扣除的取得土地使用权所支付的金额、开发成本、开发费用及“其他扣除项目”金额。

答案

参考答案:准予扣除取得土地使用权所支付的金额=1200+80=1280(万元)。
准予扣除房地产开发成本=200+1000+160+100=1460(万元)。
准予扣除房地产开发费用=(1280+1460)×10%=274(万元)。
准予扣除“其他扣除项目金额”=(1280+1460)×20%=548(万元)。
该房地产开发公司计算土地增值税时准予扣除土地使用费、开发成本、开发费用、其他扣除项目金额合计=1280+1460+274+548=3562(万元)。

阅读理解

Chelsea Clinton, the 31-year-old daughter of former President Bill Clinton and Secretary of State Hillary Rodham Clinton, is stepping into her own spotlight.

According to the New York Times, NBC has hired Clinton to become a full-time special correspondent(记者) for NBC News. Her feature stories will reportedly be used in the “Making a Difference” series, which runs on “NBC Nightly News”. The sections attract people who volunteer to improve the lives of others in their communities.

When Bill Clinton won the presidency in 1992, the first lady asked the press to keep Chelsea out of the public eyes. As a young adult, Chelsea continued to avoid media attention in order to attend college and quietly enter the business world. Once her mother decided to run for the presidency in 2007, however, Chelsea made hundreds of public appearances, mostly on college campuses, to support the campaign. More recently, she has worked for New York University and promoted her father’s latest book. She is currently pursuing a doctor’s degree at Oxford.

Clinton is the second daughter of a president hired by NBC News; Jenna Bush Hager, daughter of former President George W. Bush, works as a correspondent for NBC’s “Today” show.

小题1: Chelsea Clinton continued to stay out of media attention to _____.

A.improve the lives of others

B.help her father in the election

C.study and go to the business circle

D.support her mother for the presidency小题2: What does the underlined word mean in Paragraph 2?

A.is shown

B.flows

C.is managed

D.spreads小题3: Which is the right order of the events?

a. Chelsea helped to sell Bill Clinton’s latest book.

b. Chelsea pursues her doctor’s degree.

c. Chelsea supported her mother’s career.

d. Chelsea was out of the public attention.

A.d, a, c, b

B.c, d, b, a

C.c, b, d, a

D.d, c, a, b小题4: According to the text, we can conclude that _____.

A.Chelsea Clinton is the second daughter of Bill Clinton

B.Chelsea Clinton is in favour of her parents’ careers

C.Chelsea Clinton always follows her mother’s advice

D.Jenna Bush Hager is a correspondent for “NBC Nightly News”

单项选择题