问题 单项选择题

南京市的A公司为一建筑工程公司,2012年度经济业务如下:
(1)与建设单位签订建筑工程施工总承包合同,工程总造价为5000万元。
(2)兼营陆路运输业务取得营业收入120万元。
(3)转让土地使用权取得收入3500万元。

A公司2012年应缴纳的营业税税额为______。A.328.6万元
B.368.6万元
C.339.4万元
D.279.4万元

答案

参考答案:A

解析: 建筑业应纳营业税=5000×3%=150万元
运输业应纳营业税=120×3%=3.6万元
转让无形资产应纳营业税=3500×5%=175万元
共纳营业税328.6万元。

单项选择题
阅读理解

Unemployment in Europe has recently hit record highs. Although Denmark has been protected from economic problems thanks to its low public debt, qualified (有资格的) professionals are still finding it tough to get a job. Danish marketing firm Reputation Copenhagen has come up with a way of helping academics get noticed -- putting them on display (展示) in storefront windows.

Many highly-trained professionals, ranging from former CEOs to lawyers and tax experts, are currently finding it increasingly difficult to find proper employment on the Danish job market. Some of them have been trying for years, leaving their resumes (简历) with dozens of companies, without ever hearing back from them, and are now at a point where they are willing to try anything, even putting themselves in display windows like goods, hoping to get noticed.

Alexander Peitersen, managing director of Reputation Copenhagen, came up with the idea of using his company's office as a storefront for the campaign (活动), as there are many businesses nearby that might be interested in the talents on display. So he set up a small desk, put up the “an available academic is sitting here” sign and asked the unemployed to just sit in the windows like goods. It seems like a pretty desperate measure, but at least it works. According to the agency's website, three of the jobseekers in their window display got a job in a day or two.

Peitersen says he came up with the idea after realizing human resource managers get hundreds of job applications every day, which look more or less the same, and that creative thinking is required in order to increase the chances of finding employment. Apart from companies interested in qualified job-seekers, the campaign has also attracted the attention of both local and international media.

小题1:Which of the following words can be used to describe Peitersen?

A.Independent.

B.Creative.

C.Sensitive.

D.Cautious.小题2:Some job-seekers are willing to put themselves in the windows to display in that ______.

A.they think it is fashionable

B.their parents ask them to

C.it’s increasingly difficult to get hired

D.they find it’s interesting小题3:It can be Inferred that ______.

A.no companies show interest in the qualified job-seekers in the windows

B.both local and international media don't agree with the campaign

C.human resource managers have to reply to hundreds of applicants

D.to some degree the window displays help people find jobs小题4:What is the text mainly about?

A.Job-seekers are displayed in the windows hoping to get hired.

B.The rate of unemployment in Europe has recently become hitter.

C.It is hard for qualified professionals to get a job.

D.Denmark has avoided economic problems due to its low public debt.