问题 问答题

位于市区的某外商投资企业建筑安装公司(具有建筑、安装资质),下辖设备安装队、建筑工程队和综合服务部,取得劳动部门颁发的建筑培训定点单位资质。2011年1月发生以下业务:

(1)与机械厂签订设备安装合同一份,为其承建设备销售后的安装劳务,预收安装价款800万元,月末完工并通过验收;

(2)综合服务部用自有的一辆货车为客户提供货物运输,当月取得运输收入18万元;

(3)与某单位签订合同一份,按照合同约定为其专业人员提供专业建筑培训,取得收入40万元;为该业务采购培训教材300本,单位定价0.85万元;

(4)当月以自有的工程车辆,租赁给某单位使用,合同约定租赁期为5个月,当月取得前3个月收入30万元;

(5)将本市区自建的一栋办公楼对外销售,取得销售收入800万元,因对方未按合同规定付款,另外收取违约金12万元;该办公楼楼的建筑成本480万元。

(当地省级税务机关确定的建筑业的成本利润率为10%)

要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

公司1月份提供运输劳务应缴纳的营业税;

答案

参考答案:

提供运输工程应缴纳的营业税=18×3%=0.54(万元)

阅读理解

阅读理解。

     An ichthyologist is a scientist who studies fish. Most people who do this job say they love their work

because it is very rewarding and varied. They work not only inside a laboratory, but also out in the field.

Fieldwork includes traveling to river? oceans and lakes in order to collect information and specimens (~2~),

reading, writing and speaking me also very important to the job, fish scientists need to read the research of

other scientists. They must he able to write up their own research clearly so that others can follow it. They

also need to be able to give lectures about their findings, so that they can spread knowledge.

      Ichthyologists who wish to specialize can choose any one of three areas of study. The first area is

aquaculture (水产养殖). This involves the study and practice of fish farming and management. Because it is

a rather new study, there are very few job opportunities available. However, as there is so much to discover,

many see it as an exciting area for a new ichthyologist to enter. The second area is fisheries science, which

means working with a team of scientists to find out more about different fish species. The third area is about

the protection of natural fish populations. This is very important today, given that many fish species are in

danger of dying out because of the actions of humans.

     To become a successful fish scientist, you need to have a curious mind and be able to work on your own.

You also need to be able to handle equipment and perform experiments; but most importantly, you must love

fish. To become an ichthyologist, you will need to train at a university to pass a Bachelor of Science degree.

For this, you will need to be good at mathematics, physical science and biology. Then, you will need to study

for another year to complete an honours degree in ichthyology. This honours degree contains coursework

about all aspects of fish. You also need to complete a research paper.

1. What makes the jobs of ichthyologists so varied?

A. They study fish habits and collect information.

B. They have to study science and mathematics.

C. They work in fields as well as in laboratories.

D. They read research papers written by others.

2. Which of the following statements is NOT true according to the passage?

A. An ichthyologist has an interesting and varied profession.

B. Aquaculture is the study of fish protection.

C. The life of an ichthyologist can involve lots of travel.

D. A fish scientist needs to be independent and curious about things.

3. Who is most likely to become an ichthyologist?

A. Tom, because he likes fishing and outdoor sports.

B. Jack, because he likes to travel and read adventure books.

C. Jenny, because she likes science, mathematics and reading about dinosaurs.

D. Jane, because she likes mathematics, science, biology and searching rock-pools.

4. The passage is probably written for _____.

A. university students

B. science researchers

C. fisheries experts

D. fish farmers

单项选择题