问题 单项选择题

How should one invest a sum of money in these days of inflation (通货膨胀) Left in a bank it will hardly keep its value, however high the interest rate is. Only a brave man, or a very rich one, dares to buy and sell on the Stock Market. Today it seems that one of the best ways to protect your savings, and even increase your wealth is to buy beautiful objects from the past. Here I am going to offer some advice on collecting antique clocks, which I personally consider are among the most interesting of antiques.
I sometimes wonder what a being from another planet might report back about our way of life. "The planet Earth is ruled by a mysterious creature that sits or stands in a room and makes a strange ticking sound. It has a face with twelve black marks and two hands. Men can do nothing without its permission, and it fastens its young round people’s wrists so that everywhere men go they are still under its control. This creature is the real master of Earth and men are its slaves. "
Whether or not we are slaves of time today depends on our culture and personality, but it is believed that many years ago kings kept special slaves to tell the time. Certain men were very clever at measuring the time of day according to the beating of their own hearts. They were made to stand in a fixed place and every hour or so would shout the time. So it seems that the first clocks were human beings.
However, men quickly found more convenient and reliable ways of telling .the time. They learned to use the shadows cast by the sun. They marked the hours on candles, used sand in hour-glasses, and invented water-clocks. Indeed, any serious student of antiques should spend as much time as possible visiting palaces, stately homes and museums to see some of the finest examples of clocks from the past.
Antique clocks could be very expensive, but one of the joys of collecting clocks is that it is still possible to find quite cheap ones for your own home. After all, if you are going to be ruled by the time, why not invest in air antique clock and perhaps make a future profit

The purpose of the passage is ______.

A.to introduce the culture of antique clocks

B.to offer some advice on collecting antique clocks

C.to compare different ways to make a future profit

D.to tell people that we are the slaves of clocks

答案

参考答案:B

解析:[专家点评] 第一段最后一句“Here I am going to offer some advice on collecting antique clocks,which I personally consider are among the most interesting of antiques.”说明了文章的意图是介绍收藏古董钟的建议。答案选B。

选择题
问答题

府城房地产开发公司为内资企业,公司于2008年1月~2011年2月开发“东丽家园”住宅项目,发生相关业务如下:(1)2008年1月通过竞拍获得一宗国有土地使用权,合同记载总价款17000万元,并规定2008年3月1日动工开发。由于公司资金短缺,于2009年5月才开始动工。因超过期限1年未进行开发建设,被政府相关部门按照规定征收土地受让总价款20%的土地闲置费。(2)支付拆迁补偿费、前期工程费、基础设施费、公共配套设施费和间接开发费用合计2450万元。(3)2010年3月该项目竣工验收,应支付建筑企业工程总价款3150万元,根据合同约定当期实际支付价款为总价的95%,剩余5%作为质量保证金留存两年,建筑企业按照工程总价款开具了发票。(4)发生销售费用、管理费用1200万元,向商业银行借款的利息支出600万元,其中含超过贷款期限的利息和罚息150万元,已取得相关凭证。(5)2010年4月开始销售,可售总面积为45000㎡,截止2010年8月底销售面积为40500㎡,取得收入40500万元;尚余4500㎡房屋未销售。(6)2010年9月主管税务机关要求房地产开发公司就“东丽家园”项目进行土地增值税清算,公司以该项目尚未销售完毕为由对此提出异议。(7)2011年2月底,公司将剩余4500㎡房屋打包销售,收取价款4320万元。(其他相关资料:①当地适用的契税税率为5%;②城市维护建设税税率为7%;③教育费附加征收率为3%;④其他开发费用扣除比例为5%)要求:根据上述资料,按序号回答下列问题,如有计算,每问需计算出合计数。

计算2011年2月公司打包销售的4500㎡房屋的土地增值税。