问题 单项选择题

2012年12月,某旅游开发有限公司经营游览场所取得旅游景点门票收入450万元,在景区内经营旅游观光电车取得收入68万元,支付维修费6万元。该公司上述业务应纳营业税()万元。

A.15.36

B.15.54

C.16.90

D.25.90

答案

参考答案:C

解析:经营游览场所取得的收入按“文化体育业”征收营业税;在景区经营观光电车取得的收入按“服务业—旅游业”征收营业税。 该公司应纳营业税=450×3%+68×5%=16.9(万元)

阅读理解

D

Have you ever noticed what happens to an idea once you express it? Just talking about it or writing it down causes you to make it clear in your own mind. How can you use this to increase your brain power? Start writing.

By putting thoughts into words, you are telling yourself the logic(逻辑) behind what you think, feel, or only partly understand. Often, explaining a thought is the process of understanding. In other words, you increase your brain power by exercising your “explain power.”

Try this experiment. Explain how you’ll increase your brain power, even if you have no idea how right now. Just start with anything, and create an explanation. For example, start with “I’ll learn chess,” or “I’ll read an article on the mind every week.” Explain how that will help. You’ll be surprised how often this becomes a workable plan, and if you actually do this, you’ll have a better understanding of your brain twenty minutes from now.

Another benefit of writing is that it helps you remember. Many, if not most, highly productive people are always taking notes. You can try keeping it all in your head, but if you keep a journal of your ideas the next time you’re working on a big project, you’ll probably have more success.

Want to understand a topic? Write a book about it. That’s an extreme example, but if you are learning something new, write a letter to a friend about it, and you will understand it better. Want to invent something? Write an explanation of the problem, why you want to solve it, and why it is worth solving, and you’re half-way there.

Writers don’t always write because they clearly understand something beforehand. Often, they write about something because they want to understand it. You can do the same. Writing will help bring you to an understanding. Give it a try.

71. What would be the best title for the text?

A. A Way on How to Write

B. Increase Your Brain Power through Writing

C. Brain Power Helps Improve Your Writing

D. How to Start Your Writing

72. According to the text, writing can help you a lot in the following ways EXCEPT ______.

A. the increase of your brain power

B. the ability to remember

C. the development of your interest in study

D. the better understanding of a topic

73. If a writer writes something, it means that he or she _______.

A. has understood it very well

B. needs to understand it better

C. wants to remember it in his or her mind

D. is exercising his or her “explain power”

74. The underlined sentence “you’re half-way there” in the fifth paragraph implies that ______.

A. you are already successful

B. you still need to work hard

C. writing can help you walk half way

D. writing is important to solve problems

75. What’s the main purpose of the writer writing the text?

A. To advise readers to start their writing.

B. To explain the importance of writing.

C. To persuade readers to become writers.

D. To increase readers’ brain power.

单项选择题