问题 单项选择题

某市一房地产开发公司,发生业务如下:
(1)2010年底取得一宗土地使用权,支付土地出让金6500万元,办理了土地使用权证书。
(2)2011年年初占用该土地面积的85%开发写字楼。开发期间发生开发成本4500万元;发生管理费用2500万元、销售费用1500万元、利息费用500万元(不能提供金融机构的贷款证明);10月初该写字楼竣工验收,10~11月,房地产开发公司将写字楼总面积的3/5直接销售,销售合同记载取得收入为15000万元;12月,该房地产开发公司将房地产开发公司用所开发写字楼的1/5分配给股东。剩余的1/5公司转为办公楼自用。
(3)2011年12月将旧办公楼一栋出售,合同注明取得销售收入2000万元;该办公楼原购房发票上注明购买日期为2006年10月,价格为1200万元,已提取折旧600万元。不能取得评估价格。
(注:当地政府规定,房地产开发费用计算土地增值额时准予扣除的比例为10%;契税税率为4%)
根据上述资料,回答下列问题:

该房地产开发公司计算转让旧办公楼计算土地增值税时,准予扣除项目的金额共计( )万元。

A.1532
B.1544
C.1545
D.1563

答案

参考答案:C

解析: 扣除项目金额合计=1200×(1+5×5%)+(2000-1200)×5%×(1+7%+3%)+2000×0.05%=1545 (万元)

单项选择题

Passage Two

In the 1920s, the pioneers of artificial intelligence (AI) predicted that, by the end of this century, computers would be conversing with us at work and robots would be performing our housework. But as useful as computers are, they are nowhere close to achieving anything remotely resembling these early aspirations for humanlike behavior. Never mind something as complex as conversation: the most powerful computers struggle to reliably recognize the shape of an object, the most elementary of tasks for a ten-month-old kid.

A growing group of AI researchers think they know where the field went wrong. The problem, the scientists say, is that AI has been trying to separate the highest, most abstract levels of thought, like language and mathematics, and to duplicate them with logical, step-by-step programs. A new movement in AI, on the other hand, takes a closer look at the more roundabout way in which nature came up with intelligence. Many of these researchers study evolution and natural adaptation instead of formal logic and conventional programs. Rather than digital computers and transistors, some want to work with brain cells and proteins. The results of these early efforts are as promising as they are peculiar, and the new nature-based AL movement is slowly but surely moving to the forefront of the field.

Imitating the brain’s neural network is a huge step in the right direction, says computer scientist and biophysicist Michael Conrad, but it still missed an important aspect of natural intelligence. "People tend to treat brain as if it were made up of color-coded transistors. " He explains, "But it’s not simply a clever network of switches. There are lots of important things going on inside the brain cells themselves." Specifically, Conrad believes that many of the brains’ capabilities stem from the pattern-recognition proficiency of the individual molecules that make up each brain cell. The best way to build an artificially intelligent device, he claims, would be to build around the same sort of molecular skills.

Right now, the notion that conventional computers and software are fundamentally incapable of matching the processes that take place in the brain remains controversial. But if it proves true, then the efforts of Conrad and his fellow AI rebels could turn out to be the only game in town.

Which of the following is closest in meaning to the phrase "the only game in town" ?()

A.The only approach to building an artificially intelligent computer.

B.The only way for them to win a prize in artificial intelligence research.

C.The only area worth studying in computer science.

D.The only game they would play in town.

填空题