问题 单项选择题

下列各项中,属于营业税计税依据的是( )。

A.个人买卖金融证券的业务收入
B.单位和个人提供垃圾处置劳务取得的收入
C.旅游公司收取的旅游费收入
D.建筑公司的料工费和动力、物资等价款

答案

参考答案:D

解析: 个人买卖金融证券的业务收入不属于营业税的征收依据;旅游公司收取的旅游费收入均是按差额计税的;单位和个人提供的垃圾处置劳务不属于营业税应税劳务,对其处置垃圾取得的垃圾处置费,不征收营业税。

完形填空

II.语言知识及应用(共两节,满分30分)

第一节 完形填空(共10小题;每小题2分,满分20分)

阅读下面短文,掌握其大意,然后从21-30各题所给的A、B、C和D项中,选出最佳选项.

To improve relationship with others, you need to be aware of several sensible ways to complain.   21 , you need to be specific. Don’t say, “Boy, did you   22   like a fool at the party?” Instead, say, “You embarrassed me by getting drunk and telling   23  jokes to my parents.” Secondly, stick to the present. Don’t mention old offences from last month or last year. By doing this, you   24  attention from the problem at hand. Moreover, when you complain,   25   add insults. If you start calling the other person names, that will only   26  anger and hurt any chance of getting the person to really   27  you. A last point to remember is to complain privately. Never criticize the other person in front of friends, parents, children, or anyone else for that   28  . Criticizing in front of a third party has the same effect as   29 . This shames the person being criticized and makes it very   30  that the person will want to attack you orally rather than listen to you.

Remember sensible ways to complain yet?

Be specific.

Stick to the present.

Don’t add insults.

Complain privately.

21. A. To start with    B. Frankly speaking    C. In addition      D. Needless to say

22. A. conduct             B. undergo                 C. perform        D. act

23. A. temporary      B. controversial       C. offensive       D. dramatic

24. A. take away     B. set off             C. draw up        D. catch up

25. A. not                 B. barely            C. never           D. seldom

26. A. commit        B. deliver            C. involve         D. create

27. A. listen to             B. work for            C. look after       D. wait on

28. A. time           B. matter             C. person         D. party

29. A. jokes          B. criticism            C. insults          D. embarrassment

30. A. likely         B. natural            C. impossible      D. Frequent

单项选择题 A1型题