问题 单项选择题

某企业2009年自建两栋完全一样的办公楼,5月30日建成并办理固定资产入账手续,入账金额共为800万元;8月1日将一栋办公楼用于出租,根据合同,收取两年租金7.2万元;已知当地政府规定的计算房产余值的扣除比例为30%。计算该企业2009年度应纳房产税( )元。

A.26400
B.27000
C.33600
D.57600

答案

参考答案:B

解析: 从租计税:72000÷(2×12)×5×12%=1800(元)
从价计税:8000000×(1-30%)×1.2%×2÷12+4000000×(1-30%)×1.2%×5÷12=11200+14000=25200(元)
合计应缴纳房产税=1800+25200=27000(元)

问答题 简答题
完形填空

第二节:完形填空(共 20 小题;每小题 1.5 分,满分 30 分)

阅读下面短文,掌握其大意,然后从36----55各题所给的四个选项(A, B, C, 和D)中,选出最佳选项。

Enid's wedding(婚礼) dress arrived at five o'clock in the evening, just seventeen  36  before her marriage!

“I must try it on Mother!” she cried, as she ran   37  .Three minutes later Enid's cries brought her   38  .The dress was much   39   for her. It was like a bag in the front, and the neckline(领口) looked all  40   . Enid was in   41  .

“Take it back to the dressmaker's,” Mrs Bale said. “She must   42  it tonight. Hurry now. Take it off and go.” The dressmaker's shop was closed. “Closed for One Week's Holiday,” said a   43  on the door. Fresh tears rose to Enid's eyes. She ran home again to her mother.

“This is unlucky,” Mrs Bale said.” But what are we going to do?  44  I ask Mrs. Peters to help? She was a dressmaker once. I'm sure she could change it for you.”

Mrs. Peters was   45  in and began to work. She could see  46  was wrong. She had to   47  it narrower at the front, and that was a big job. Then she changed the neckline. In fact she made it again. At ten o'clock the work was finished, and Enid tried the dress on. It fitted her beautifully.

The three women were having a cup of tea   48   the doorbell rang .Mrs. Bale answered it and   49­­   into the worried eyes of a   50  woman. The woman was carrying a large flat   51  .

“Does Miss Enid Bale   52   here?" she asked breathlessly. “Yes, she's my daughter.” “Oh, I am   53   I've found you! There's been a   54   .Your daughter has my wedding dress, and I've got   55   . And I'm getting married tomorrow!” She held out the box to Mrs. Bale.

36. A. weeks         B. minutes              C. days          D. hours

37. A. upstairs         B. outside             C. back home     D. about

38. A. husband        B. daughter            C. mother        D. neighbour

39. A. smaller         B. shorter             C. too big        D. too long

40. A. wrong         B. pleased             C. right          D. waste

41. A. love           B. tears               C. surprise        D. danger

42. A. measure        B. make               C. repair         D. change

43. A. voice          B. sound              C. notice         D. saying

44. A. Will           B. Would              C. Shall          D. Should

45. A. sent           B. brought            C. pushed        D. taken

46. A. neckline        B. all                 C. nothing       D. what

47. A. make                B. keep               C. change        D. take

48. A. then           B. until               C. when         D. while

49. A. came          B. got                C. saw          D. looked

50. A. short pretty       B. fat young           C. slim old        D. little quiet

51. A. cup           B. dress               C. bag          D. box

52. A. live            B. work              C. stay           D. wait

53. A. thankful        B. sorry              C. angry         D. glad

54. A. dress           B. change             C. mistake        D. wish

55. A. yours          B. hers                C. the other       D. others