问题 单项选择题

某企业2009年3月开业,领受工商营业执照、房产权证、商标注册证、税务登记证、特种行业经营许可证、土地使用证各一件;订立设备购买合同,所载金额为140万元,但并未实际履行;与银行订立融资租赁合同一份,所载金额为40万元;在企业的营业账簿中,“实收资本”科目2000万元,“资本公积”科目没有金额,3月份记载资金的账簿已贴花,其他营业账簿10件。至12月底,“实收资本”科目所载资金增加到2500万元,“资本公积”科目载有金额400万元。
根据上述资料和税法有关规定,回答下列问题:

该企业从量计征的凭证应缴纳的印花税为( )元。

A.70

B.80

C.75

D.65

答案

参考答案:A

解析: 领受房产权证、工商营业执照、商标注册证、土地使用证应缴纳印花税。 特种行业经营许可证、税务登记证不征印花税。 其他账簿10件应缴纳印花税。 从量计征的凭证应缴纳的印花税=5×(4+10)=70(元)

单项选择题
阅读理解

The first thing my host father “warmed” me was that almost everyone in America was a big hugger.

I didn’t understand what he meant until my first party. Whether they were friends or strangers, teenagers or elders, girls or guys, everyone I met gave me a big hug.

However, as time went on, I began to understand America’s hugging culture. When a friend broke up with me, I was sad. When I told my best American friend about it, she said nothing but put her arms around me. Then warmth of the hug was a greater comfort than anything she could have said to me.

One winter day I was walking along the street, shivering(颤抖). It was then I saw two women, each holding a paper board, on which there were two words:FREE HUGS. Their were red because of the freezing weather and they were jumping up and down to keep themselves warm. “Hi, girl! Do you want a hug?” One of them asked me. I went up and opened my arms. The hug was short but warm and it took some of the coldness of the day away.

After that I became a big hugger myself. One time my host father and I were traveling to another town. When we reached a restaurant where my friend Cindy worked, he stopped the car.

“What’ wrong?” I asked.” “Alice, why don’t you go inside and give Cindy a hug?” He suggested. I went into the restaurant, ran straight up to Cindy, and gave her a hug before she realized what was going on. “That was a big surprise! And you got my day sweetie! ” She told me later.

A hug is a way to communicate love and care. Do you want a hug? My arms are wide open.

56.The point of the first three paragraphs is to explain      .

A.how body language is more important than actual words

B.why hugging is so important in American culture

C.how expressing, feelings can be difficult for Chinese

D.how the author’s attitude toward hugging culture changed

57.We can infer from the passage that the host father      .

A.seldom has has time to spend with the author

B.often shares his experience with the author

C.warns the author of the possible danger

D.teachers the author to show her care for her friends

58.According the passage, a hug can make us feel

A.comforted, loved and cared for                   B.happy, understood and amazed                 

C.excited, wise and surprised     D.cared for, wise and happy