问题 单项选择题

某市土地管理部门挂牌整体出让一宗土地面积为50万m2的住宅用地。某房地产开发公司拟取得该宗土地。出让文件规定可以分期开发,该开发公司拟用滚动开发的模式进行房地产开发,具体计划如下:
开发期开发面积开工时间完成时间开始销售时间
第一期20万 m2 第1年6月第3年6月第3年1月
第二期15万 m2第4年6月第5年6月第5年1月
第三期15万 m2第5年6月第6年6月第6年1月


由于开发规模较大且拟采用新的施工技术方案,预计实际开发成本比社会平均开发成本低100元/m2;目前住宅需求旺盛,预计住宅市场价格会以每年5%的速度上涨。现该开发公司委托房地产估价机构评估其能承受的最高挂牌出让地价。房地产估价机构在选用假设开发法进行估价时,用现金流量折现法进行测算。

在计算扣除项时,除开发成本、管理费用外,还应包括( )。

A.销售费用、销售税费和开发利润

B.销售费用、销售税费和所得税

C.销售费用、销售税费和购地税费

D.销售费用、销售税费、投资利息和购地税费

答案

参考答案:C

单项选择题
单项选择题

The International Whaling Commission’s (IWC) decision to retain its ban on whaling does not mean that the killings will stop. Quite the (1) .

Save the Whale. It’s a phrase which became annoying with (2) , an unfavorable shorthand for liberal consciences. How appalling, then, that in the year 2010, it should be pressed (3) service again, to fight the whaling nations: Norway and Iceland, who exempted themselves from the 1986 prohibition (4) by the IWC, and Japan, which hunts whales under cover of " (5) research".

I am completely (6) by this week’s events in Morocco, where talks broke down. In my heart, I agree with those who have (7) the news that this year’s negotiations of the IWC have broken up, and (8) the prohibition would not be lifted (as the US proposed in a desperate (9) to break the deadlock). Yet reason (10) something else. If we do not (11) some kind of new control, the (12) will be able to go on with their slaughter (13) . Membership of the IWC is (14) , and the ban was only ever intended to be (15) . Japan, which has been buying the votes of nations with no interest in whaling (only in the 16 Japan offers in turn), will continue to press its case, having invested millions of dollars in its (17) . Geoffrey Palmer, New Zealand’s Commissioner at the IWC, has proposed a year-long (18) period. In the meantime, more whales will die.

We stand at a crossroad for whales. We see the (19) existence of these animals as an indicator of ecological threat. As symbols of an endangered world, they evoke, and provoke, a feeling that they have the same qualities as human on a scale equal to their size and supposed (20) . To some this is so much sentimental words in the New Age.

7()

A.embraced

B.criticized

C.received

D.declined