问题 问答题

某市房地产开发企业2011年发生如下业务:
(1)1~6月开发商务办公楼一栋,在开发商务办公楼的过程中,取得土地使用权支付金额600万元,发生房地产开发成本2000万元。
(2)8月将写字楼全部销售,销售合同记载收入6800万元。
(3)9月起将该企业2010年建成的一栋账面价值为1200万元的写字楼对外出租,租赁合同约定每月租金20万元,租赁期限8个月,2011年12月底双方同意停止租赁。
(4)该企业全年发生销售费用700万元、管理费用800万元(未含印花税和房产税)、当年开发写字楼的借款利息支出120万元,能提供金融机构证明且未超过按商业银行同类同期贷款利率计算的金额。
(说明:计算房产余值的扣除比例为20%,计算土地增值税其他开发费用的扣除比例为5%,契税税率为3%。)
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销售写字楼土地增值税的增值额。

答案

参考答案:土地增值税的增值额=6800-3766.5=3033.5(万元)。

阅读理解
阅读理解。
         William Shakespeare was a writer of plays and poems. Some of his most famous plays are Hamlet, Romeo
and Juliet, Macbeth. He wrote thirty-seven plays in all. They are still popular today.
          He was born in 1564 in England. At school he liked watching plays. He decided to be an actor (演员)
when he finished school at the age of fourteen. In 1582, he married a famer's daughter. She was eight years
older than he was. Their first child was a daughter. Later they had twins. In 1585, Shakespeare left his
hometown, Stratfordupon-Avon. His wife and children stayed behind. No one knows why he left or what he
did between 1585 and 1592.
         At twenty-eight he moved to London and joined a theatre company which opened the Globe Theatre in
1599. He became an actor, and he also wrote plays. He usually acted in his own plays. He earned almost no
money from his writing. But he made a lot of money from acting. With the money he bought a large house in
his hometown. At the age of forty-nine, Shakespeare retired (退休) and went to live in Stratford-upon-Avon. He
died at the age of fifty-two. He left his money to his family. He left his genius to the world. You still see his
plays in English and in many other languages. He is one of the most famous writers in the world.
                                                                  
1. Shakespeare wrote many famous plays except __________.
[ ]
A. Hamlet
B. Macbeth
C. Romeo and Juliet
D. Man and Superman
2. Shakespeare decided to be an actor in _________.
[ ]
A. 1578
B. 1582
C. 1599
D. 1616
3. In 1585, Shakespeare left his hometown Stratford-upon-Avon _______.
[ ]
A. with his wife
B. with his daughter
C. with his wife and children
D. alone
4. Shakespeare got much money from _________.
[ ]
A. writing
B. plays
C. acting
D. retirement
5. According to the passage, which of the following is TRUE?
[ ]
A. Shakespeare had two children.
B. Shakespeare wrote both plays and poems.
C. Shakespeare left his money to the Globe Theatre.
D. Shakespeare wrote plays in English and some other languages.
单项选择题