境外个人支付房租、生活消费、就医学习的外汇结汇时应记录在()项下。
A.职工报酬和赡家款
B.旅游
C.捐赠
D.境外投资收益
参考答案:B
6年前甲公司提供一宗40年使用权的出让土地与乙公司合作建设一办公楼,总建筑面积3000m2,于4年前建成并投入使用,办公楼正常使用寿命长于土地使用年限。甲、乙双方当时合同约定,建成投入使用后,其中的1000m2建筑面积归甲方,2000m2建筑面积由乙方使用15年,期满后无偿归甲方。现今,乙方欲拥有该办公楼的产权,甲方也愿意将其转让给乙方。
据调查得知,现时该类办公楼每平方米建筑面积的月租金平均为80元,出租率为85%,年运营费用约占租赁有效毛收入的35%,报酬率为10%。
试估算乙方现时应出资多少万元购买甲方的权益。
Recently, I flew to Las Vegas to attend a meeting. As we were about to arrive, the pilot announced with apology that there would be a slight (16) before setting down. High desert winds had (17) the airport to close all but one runway. He said that we would be (18) the city for a few minutes waiting to (19) . We were also told to remain in our seats meanwhile with our seat belts fastened (20) there might be a few bumps(颠簸). Well, that few minutes turned into about four-five minutes, including a ride that would make a roller coaster(过山车) (21) by comparison. The movement was so fierce that several passengers felt (22) and had to use airsickness bags. As you might guess, that’ s not a good thing to have happen in a(n) (23) space because it only (24) to increase the discomfort of the situation.
About twenty minutes into the adventure, the entire airplane became very (25) There was now a sense of anxiety and fear that could be (26) noticed. Every passenger simply held on for dear life …except one. A (27) was having a good time! With each bump of the (28) , he would let out a giggle (咯咯地笑)of delight. As I observed this, I (29) that he didn’t know he was supposed to be afraid and worried about his (30) . He neither thought about the past nor about the future. Those are what we gown--ups have learned from (31) . He was (32) the ride because he had not yet been taught to fear it. Having understood this, I took a deep breath and (33) back into my seat, pretending I was (34) on a roller coaster. I smiled for the rest of the flight. I even (35) to giggle once or twice, much to the chagrin(随恼) of the man sitting next to me holding the airsickness bag.
17()
A.sat
B.lay
C.went
D.rode