问题 问答题 案例分析题

甲、乙合作投资开发一房地产项目,双方各出资1000万元,经营收益各按50%分成。到项目建成时投资正好用完,销售费用也已预提。项目的总建筑面积10000㎡,售价3000元/㎡,销售税费率为售价的7%。销售过程中,乙拿出一套建筑面积100㎡的房屋送给朋友,向甲提出先挂账,双方结算时再作处理。该项目在短期内销售完成,实际销售费用与预提的销售费用相符,实际回收价款2762.1万元。甲提出本应双方各分得1381.05万元,现因乙拿走一套价值30万元的房屋,故乙实得1351.05万元;乙则认为该套房屋的成本为25万元,故只应从自己的应得收人中扣除12.5万元,自己应分得1368.55万元。

若不考虑所得税因素,谁的分配方案合理?为什么?

答案

参考答案:

(1)甲、乙两者的分配方案均不够合理。甲未考虑该套房屋的价值分割,而乙只考虑该套房屋的成本分割,未考虑房屋的利润分割。

(2)正确的分配方案应该是按50%的分配比例对房地产开发项目的开发价值进行分割,则:

甲应该分得:2762.1÷2+30+2=1396.05万元;

乙应该分得:2762.1÷2-30÷2=1366.05万元。

阅读理解

     Long ago, poems were recited out loud instead of being written down. When the Greeks first started

the Olympics, they held poetry contests as well as athletic competitions.

     Now, poetry competitions have been revived (恢复). This year 120,000 high school students

competed in the first Poetry Out Loud National Recitation Contest, performing poems from memory

for $100,000 in prizes.

     The first competitions were held in classrooms. The winners went on to schoolwide contests, and

then they competed in city and state competitions. Finally, the 50 state champions, along with the District

of Columbia champion came to Washington, D. C. last week for the last showdown. After the 51

champions competed against one another,12 went on to the finals. Then the field was narrowed to five.

The final five had one last chance to "perform" a poem. The overall champ, Jackson Hille, a high school

senior from Ohio, won a $20,000 scholarship.

     The National Endowment for the Arts and the Poetry Foundation started Poetry Out Loud because

they realized that hearing a poem performed is a different experience from reading it on a page.

     It's not just a matter of saying the words in the right order. It's the tone of voice, the pauses, the

gestures, and the attitude of the person performing that bring the words to life. "Each time we hear

somebody recite a poem, we find something fresh and interesting about it, " says National Public Radio

Broadcaster Scott Simon, master of ceremonies for the finals. Hearing it in a new voice offers something

new to the listener.

     Not only do the people hearing poems have a new experience, memorizing and presenting poems

helps the participants (选手) understand those poems in a new way. Another benefit of a competition

such as Poetry Out Loud is that the participants learn publicspeaking skills that can help them for life.

1. From the first paragraph, we can know________.

A. the Greeks were the first to write poems

B. the Olympics used to start with poem reciting

C. poems were spread orally in the past

D. athletes were asked to recite poems before competing

2. How many rounds of competitions did the champions take before they went to Washington, D. C. ?

A. Three.  

B. Four  

C. Five.  

D. Six.

3. According to the passage, hearing a poem recited by different people can________.

A. bring a new life to listeners

B. help listeners find their interest

C. make listeners learn the words

D. offer something new to listeners

4. One benefit the participants get from poem recitation competitions is that they can________.

A. become skilled in speaking in public

B. write good poems themselves

C. change their attitudes towards life

D. make friends with many great poets

5. What's the main idea of the passage?

A. Reciting poems improves your memory.

B. Remembering a lot of poems is fun.

C. Poets have a great time.

D. Poetry competitions freshen us up.

问答题