问题 问答题

某企业2006年发生以下业务:

(1)自有商业楼共10层,7月1日将其中2层对外出租,年租金200万元,协议约定每半年支付一次租金,当年实际收取租金80万元。

(2)为甲企业提供临时周转资金,取得甲支付的资金使用费30万元。

(3)企业非独立核算车队为本企业销售提供运输服务,同时也对外提供运输服务。本年 度对外提供运输服务取得收入20万元。企业销售货物运货上门,取得运费收入40万元。

(4)车队为本市拆迁户搬家,取得收入2万元。

(5)建筑队自建厂房三处,建筑成本均为300万元,后因生产经营计划调整,将其中一处建成后对外销售,取得款项400万元。

要求:按下列顺序回答问题,每问均为共计金额:

车队为拆迁户搬家取得收入应缴纳的营业税税额;

答案

参考答案:

搬家取得的收入应当按交通运输业征税。

应纳营业税=2×3%=0.06(万元)

阅读理解

We are looking for teachers for our private secondary school in Nigeria. This is a Christian school and we are looking for Christian teachers. Accommodations are provided and salaries can be discussed. Volunteers are welcome to apply but those with teaching qualifications and experience will be first chosen. Subjects: English, French or Art. Those who teach other subjects are also welcome.

Applicant 1 Modupe Bvuma

I have a master's degree in Managerial Psychology and know a little French. I'm looking for a job either as a teacher or as a personnel manager. I'm a Christian and live in Nigeria, Africa and I'd be glad to be given the opportunity.

Applicant 2 Rachel Moore

I'm an Australian and have experience in working with children in the local church, although I don't believe in Jesus. I have bachelor's degrees in both Art and Education. I have relinquished my job with my pupils and now have settled in Nigeria, Africa to look for a job teaching English or French.

Applicant 3 Mwanyimi Bushabu

I've been in Africa for 5 years as a banker. It is advantageous for me to teach French at your school since it's my mother tongue, I am a Church member and promise I shall keep the Christian standards at your school.

Applicant 4 Freddie Matthews

I am to graduate from the University of Nottingham, England. I have gained teaching experience by tutoring children in lots of families and will have a teaching qualification. I'm interested in your job.

Applicant 5 Adelaide White

I am an Egyptian living in San Francisco, the USA. I'm a Christian. I have been a teacher of English and French for 12 years. I am currently an advisor in schools. Besides my master's degree, my post bachelor's degree is in Pupils Personnel Service Credentials. I want to return to my continent.

小题1:According to the passage, for teachers to work in the mentioned secondary school in Nigeria, ________.

A.their salary will be determined by the school.

B.the housing issue is left for further discussion.

C.their religious belief ought to be confirmed.

D.they must have got related qualifications.小题2:Supposing the school needs an African to teach French, who would be the best choice?

A.Modupe Bvuma.

B.Mwanyimi Bushabu.

C.Rachel Moore.

D.Adelaide White.小题3: Which of the following can best replace the underlined word “relinquished” in the passage?

A.quit

B.discussed

C.reconsidered

D.shared小题4:Which of the following statements is TRUE?

A.Mwanyimi Bushabu is a Christian and works as a banker in his motherland.

B.It is not probable for Rachel Moore to be employed as a teacher by the school.

C.Adelaide White has 12 years' teaching experience but now is out of work.

D.Freddie Matthews has gained experience in teaching in a university.

单项选择题