问题 单项选择题

(二)
公司主要从事建筑工程机械的生产制造,2009年发生以下业务:
(1)签订钢材采购合同一份,采购金额8000万元;签订以货换货合同一份,用库存的3000万元A型钢材换取对方相同金额的B型钢材;签订销售合同一份,销售金额15000万元。
(2)公司作为受托方签订甲、乙两份加工承揽合同,甲合同约定:由委托方提供主要材料(金额300万元),受托方只提供辅助材料(金额20万元),受托方另收取加工费50万元;乙合同约定:由受托方提供主要材料(金额200万元)并收取加工费40万元。
(3)公司作为受托方签订技术开发合同一份,合同约定:技术开发金额共计1000万元,其中研究开发费用与报酬金额之比为3:1。
(4)公司作为承包方签订建筑安装工程承包合同一份,承包金额:300万元,公司随后又将其中的100万元业务分包给另一单位,并签订相关合同。
(5)公司新增实收资本2000万元、资本公积500万元;启用其他账簿10本。
(说明:购销合同、加工承揽合同、技术合同、建筑安装工程承包合同的印花税税率分别为O.3‰、0.5‰、0.3‰、0.3‰;营业账簿的印花税率分为0.5‰和每件5元两种)
要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。

公司2009年签订的建筑安装工程承包合同应缴纳的印花税为( )元。

A.500

B.650

C.900

D.1200

答案

参考答案:D

解析: 建筑安装工程承包合同应缴纳的印花税=(300+100)×0.3‰=1200(元)。

阅读理解

About ten men in every hundred suffer from color blindness in some way. Women are luckier; only about one in two hundred is affected in this matter. Perhaps, after all, it is safer to be driven by a woman!

There are different forms of color blindness. In some cases a man may not be able to see deep red. He may think that red, orange and yellow are all shadows of green. Sometimes a person cannot tell the difference between blue and green. In rare cases an unlucky man may see everything in shades of green -a strange world indeed.

Color blindness in human beings is a strange thing to explain. In a single eye there are millions of very small things called “cones”. These help us to see in a bright light and to tell difference between colors. There are also millions of “rods”, but these are used for seeing when it is near dark. They show us shape but no color.

Some insects have favorite colors. Mosquitoes prefer blue to yellow. A red light will not attract insects, but a blue lamp will. In a similar way human beings also have favorite colors. Yet we are lucky. With the aid of the cones in our eyes we can see many beautiful colors by day, and with the aid of the rods we can see shapes at night. One day we may even learn more about the invisible colors around us.

1. The passage is mainly about _____________.

A. color and its surprising effects.            B. women being luckier than men

C. danger caused by color blindness          D. color blindness

2. According to the passage, with the help of the “cones”, we can_______________.

A. tell different shapes                    B. see in a weak light

C. kill mosquitoes                        D. tell orange from yellow

3. Why do some people say it is safer to be driven by women?

A. Women are more careful.              B. There are fewer color-blind women

C. Women are fonder of driving than men.    D. Women are weaker but quicker in thinking.

4. Which of the statements about the color- blind is true?

A. Not all of them have the same problem in recognizing color.

B. None of them can see deep red.

C. None of them can tell the difference between blue and green.

D. All of them see everything in shades of green.

5. We can attract and kill mosquitoes by using a _____________.

A. red light       B. yellow light          C. blue light        D. green light

单项选择题