证券自营业务买卖对象除了上市证券外,还包括非上市证券。 ( )
参考答案:对
下列句子中的标点符号使用正确的一项是(3分)
A.小明不明白,为什么要辛辛苦苦读书?更不明白,怎么样把书读好?
B.阅兵大典就看看精神:横线、纵线、斜线、线线笔直,枪线、胸线、脚线、线线壮观。
C.专家一致认为:世界经济复苏有两个支柱:一是政府对经济的干预,一是亚洲经济体的引领。
D.王维的《竹里馆》写人物活动,只用六个字组成三个词,就是“独坐”“弹琴”“长啸”。
(b) Company J, an advertising company, had the following transactions in the month of October 2009:(1) Earned RMB 3,000,000 from a cosmetic company. The artists in the advertisement were paid RMB 1,000,000 and the television centre broadcast fee was RMB 800,000.(2) Earned RMB 870,000 from a pharmaceutical company. The cost of the advertisement was RMB 800,000, the television centre broadcast fee was RMB 200,000 and the newspaper offices publishing fee was RMB 150,000. The income assessed was considered to be too low and without proper justification by the tax bureau, which determined the taxable income should be re-calculated at a deemed profit rate of 18% on the reported earnings.(3) Received RMB 1,200,000 from a wine shop for making an advertising banner outside a building. Company J purchased materials for RMB 700,000 for which a general sales invoice was obtained. The banner was sewn in Company J’s sample room at a labour cost of RMB 20,000 and installed by its property management department for a cost of RMB 30,000.(4) Invested RMB 1,500,000 in immovable property and assigned intangible assets worth RMB 300,000 to a certain enterprise as a capital contribution.(5) Earned RMB 200,000 by holding a fashion show.(6) Received RMB 500,000 from the transfer of the patent on a certain advertisement design.Required:Briefly explain and calculate the business tax (BT) payable by Company J for the month of October 2009. (8 marks)