问题 单项选择题

More and more residences, businesses, and even government agencies are using telephone answering machines to take messages or give information or instructions. Sometimes these machines give (1) instructions, or play messages that are difficult to understand. If you (2) telephone calls, you need to be ready to respond when you get a (3)

The most common machine is the (4) used in residence. If you call a home (5) there is a telephone answering machine (6) you will hear several rings and then a recorded message that (7) says something like this: "Hello. We can’t come to the (8) right now. If you want us to call you back, please leave your name and number after the beep." Then you will hear a "beep", (9) is a brief, high-pitched (10) . After the beep, you can say who you are, whom you want to speak to, and what number the person should call to (11) you, or you can leave a (12) . Some telephone answering machines record for only 20 or 30 seconds after the beep, (13) you must respond quickly.

Some large businesses and government agencies are using telephone answering machines to provide information on (14) about which they receive a large volume of (15) . Generally speaking, using these systems (16) you to have a touch-tone phone ( a phone with buttons rather than a rotary dial). The voice on the machine will tell you to (17) a certain button on your telephone if you want information on Topic A, another button for Topic B, and so on. You listen (18) you hear the topic you want to learn about, and then you push the (19) button. Immediately after making your (20) , you will hear a recorded message on the topic.

4()

A.which

B.where

C.that

D.when

答案

参考答案:B

解析:

结构衔接题。该题位于条件状语从句If...中,分析该句子可以看出从句中主谓宾齐全,因此there is a telephone answering只能以从句的形式出现在该条件状语从句中。条件状语从句中的宾语是a home,很容易看出这里there is...应该是定语从句,修饰先行词home。根据语法规则可知,这里需要一个作状语的引导词,表示有录音电话的地点,因此正确选项是where。

[避错指导] which引导定语从句时,在句中作主语或宾语,如:The river,which flows through London,is called the Thames. (这条流经伦敦的河叫泰晤士河。)该句中,where也可以用…which代替,起副词作用。that与 which类似,在定语从句中作主语或宾语,如:This is the best article that has been written on the subject.(这是有关这一主题的文章中最好的一篇。)when是关系副词,引导表示时间的定语从句。

单项选择题
单项选择题

某特区中外合资生产企业,经认定为先进技术企业,届增值税一般纳税人,适用的增值税税率为17%,2005年1月开始经营且当年获利,按当时规定适用企业所得税税率15%,并享受两免三减半的政策,即2005年~2006年免税,2007年~2009年减半征税。2009年相关生产、经营资料如下:
(1)企业拥有房产原值1000万元,2009年7月1日将其中的30%空余厂房出租给其他企业,当年取得租金20万元;2009年9月1日将其中 10%按政府规定价格租给个人居住,每月取得租金6万元,其余房产自用;
(2)企业实际占地面积共计20000平方米,其中3000平方米为厂区外的绿化区,2500平方米为厂区以内的绿化用地,企业创办的学校和医院共占地1500平方米,无偿借出800平方米给部队作训练场地;
(3)全年实现不含税销售额6000万元,购进原材料,取得增值税专用发票,注明购货金额1410万元、进项税额239.7万元;支付购货的运输费50万元,保险费和装卸费30万元,取得运输公司开具的普通发票;
(4)应扣除的销售产品成本2499.04万元;
(5)发生销售费用1200万元,其中:含广告费和业务宣传费1000万元;
(6)发生管理费用960万元(不包括城镇土地使用税和房产税),其中:含业务招待费140万元,新产品开发费用200万元;
(7)发生财务费用320万元,其中:4月1日向企业借款用于生产经营,借款200万元,借期两年,当年支付利息费用20万元;7月1日向银行借款用于工期为两年的在建工程建设,借款 1000万元,借期一年,当年支付利息费用25万元;
(8)9月通过教育部门向农村义务教育捐款 168.3万元,10月直接向某老年服务机构捐款 50万元;
(9)年终盘点时发现当年购进的原材料因管理不善发生损失,原材料账面成本是10万元。税务机关认定可以作为损失列支;(不考虑运费损失额)
(10)城镇土地使用税每平方米单位税额3元;房产税计算余值时的扣除比例为20%。
要求:根据上述资料,按下列序号计算有关纳税事项:

该企业2009年应缴纳的城镇土地使用税和房产税合计为( )万元。

A.17.53

B.15.61

C.12.25

D.4.41