问题 单项选择题

B


Each year there is an increasing number of cars on roads and street are millions of new cars are produced. One out of every six Americans works at putting together the parts of cars, driving trucks, building roads of filling cars with gas. Americans won’t live without cars!
Most Americans find it hard to think what life would be without a car. However some have realized the serious problem of air pollution by cars. The polluted air is poisonous(有毒的) and dangerous to health.
One way to get rid of(排除)the polluted air is to build a new kind of car. That’s what several of the large car factories are trying to do. But to build a clean car is easier said than done. Progress in this field has been slow.
Another way is to take the place of the car engine(发动机) by something else. Engineers are now working on some new cars. Many makers believe that it will take years to develop a practical model that pleases man.
To prevent the world from being polluted by cars, we’ll have to make some change in the way many of us live. Americans, for example, have to cut down on the number of their cars. They are encouraged to travel and go to work by bike. Riding a bike is thought to help keep the air clean.
But this change does not come easily — a large number of workers may find themselves without jobs if a car factory closed down. And the problem of air pollution would become less important than that of unemployment(失业).
Although cars have brought us a better life, they have also brought us new problems.

If the number of cars is cut down, the most serious problem to American workers is to ______.

A.have no work to do

B.improve their environment

C.make their factories richer

D.go to work by bike

答案

参考答案:A

解析:[专家点评] 文章倒数第二段说,如果要减少汽车生产量的话,“the problem of air pollution would become less important than that of unemployment(失业).”失业将成为比环境污染更严重的问题,所以答案选A。

单项选择题
问答题

欣欣房地产公司2005年有关业务如下:
(1) 1月份,欣欣房地产公司招标建商品房,甲建筑公司中标承建A地和B地两项商品房建筑工程,工程价款分别为5000万元和3000万元。甲建筑公司将B地商品房建筑工程转包给乙建筑公司,工程价款2820万元。
(2) 8月份,B地商品房工程完工,甲建筑公司与乙建筑公司进行工程价款结算,甲建,筑公司将其自建的市场价格为1600万元的C地商品房(建筑成本1200万元)抵顶应付乙建筑公司的工程价款,另外支付银行存款1220万元;乙建筑公司将其对外出售,取得销售收入1850万元。
(3) 9月份,A地商品房工程完工,欣欣房地产公司与甲建筑公司进行A地、B地商品房工程价款结算。欣欣房地产公司用其市场价格为2000万元尚未开发的土地(2000年以出让方式取得,支付土地出让金1200万元)抵顶甲建筑公司的工程价款,另支付银行存款 6000万元。
(4) 9月份,欣欣房地产公司自建商品房250000平方米,工程成本1350元/平方米,售价2600元/平方米。当月销售自建商品房150000平方米;将2000平方米自建商品房无偿赠送给某单位;将8000平方米自建商品房向C公司投资,占C公司股份的18%;
(5) 10月份,为改善办公条件,欣欣房地产公司将15000平方米自建商品房装修后作为公司办公楼;将本单位的旧办公楼出售,取得销售收入480万元.该办公楼于1999年购进,购进价格520万元;
(6) 11月份,欣欣房地产公司销售由甲建筑公司建造商品房的45%,取得销售收入 3200万元,销售由乙建筑公司建造商品房的78%,取得销售收入3000万元;
(7) 3月份,欣欣房地产公司签订出租写字楼合同。根据合同规定,写字楼由承租方组织装修,装修费由出租方承担,承租方垫付装修费40万元,装修费从租金中扣除,扣除装修费后,房地产公司2005年收取租金共计140万元;
(8) 12月份,房地产公司销售自己使用过的建筑设备,取得销售收入135.2万元;该设备原值120万元,已提折旧0.2万元。
建筑工程成本利润率为10%。
要求:按顺序回答下述问题:
(1) 欣欣房地产公司全年应纳营业税税额;
(2) 甲建筑公司上述业务应纳营业税税额;
(3) 乙建筑公司上述业务应纳营业税税额;
(4) 欣欣房地产公司上述业务应纳增值税税额。