问题 问答题

某县城一家房地产开发企业2010年度委托建筑公司承建普通住宅楼10栋,其中:90%的建筑面积直接对外销售。取得销售收入6648万元;其余部分暂时对外出租,本年度内取得租金收入63万元。与该住宅楼开发相关的成本、费用有:支付土地使用权价款1400万元;取得土地使用权缴纳契税42万元;前期拆迁补偿费90万元,直接建筑成本2100万元,环卫绿化工程费用60万元。发生管理费用450万元、销售费用280万元、利息费用370万元(利息费用虽未超过同期银行贷款利率。但不能准确按项目计算分摊)。当地政府规定,房地产开发企业发生的管理费用、销售费用、利息费用在计算土地增值税增值额时的扣除比例为9%。
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算该企业应纳营业税和城建税、教育费附加金额合计;

答案

参考答案:营业税、城市维护建设税和教育费附加=6648×5%×(1+5%+3%)+63×5%×(1+5%+3%)=358.99+3.40=362.39(万元)

单项选择题
阅读理解

阅读理解。

     She was returning from teaching out in a small community (社区). It was a black, moonless night, and

a heavy snow was falling.

     She thought back to the time when she had first started teaching out in small communities. During those

days she had always picked up hitchhikers (搭便车者), until the day her sister told her that one of her friends

had been shot (中枪) in the head by a hitchhiker, all because she had stopped out of kindness to help him

during a storm.

     Her family didn't stop worrying about her safety over the hitchhikers until the family heard the promise:"

No more hitchhikers!" The snow that night was making her think back to this.

     Then she saw a man waving. She slowed down for him, but as he ran toward the car in the dark, she

shook with fear. Yet she thought that if he was truly in need, she couldn't leave him here in this storm.

     The stranger explained that his car was dead, and she told him to get in. They drove for an hour into the

next city and she took him to a telephone booth (公用电话亭). She waited until he had made a call. When he

reported back to her that a family member would soon come to pick him up, she wished him well and then left.

     Tears fell on her cheeks as she drove away. It felt as though she had been holding her breath for an hour.

"I hope they'll understand why I had to break my promise," she thought.

1. What made the woman's family worried about her safety? [ ]

A. She had been hurt by a hitchhiker.

B. A friend of her sister's was killed by a hitchhiker.

C. There were often snowstorms on her way home.

D. Her car often broke down on her way home.

2. The stranger asked for help because _____. [ ]

A. his car had broken down

B. he wanted to rob her

C. he couldn't find his way home

D. he couldn't get in touch with his friends

3. We can infer that the woman _____. [ ]

A. was sorry to pick up the stranger

B. felt too tired to breathe

C. had been afraid of being with the stranger

D. had been too careful when driving in the storm

4. What would be the best title for this passage? [ ]

A. A safety problem

B. An important hitchhiker

C. A friendly stranger

D. A broken promise