问题 单项选择题 案例分析题

某建筑公司2013年发生如下业务:

(1)自行建造相同规格的商品房5栋,该商品房工程成本共计26000万元,商品房完工后,将其中1栋对外销售,取得销售收入5800万元;1栋无偿赠送给关联企业;2栋对外出租,当年每栋收取租金20万元;1栋转为企业固定资产自用。

(2)承建甲企业办公楼项目,双方签订的合同中约定工程价款共计11500万元(其中劳动保护费20万元、临时设施费15万元),甲企业提供设备价款800万元,因项目提前完工建筑公司另取得提前竣工奖20万元。(3)承建乙企业员工宿舍楼项目,合同约定工程价款共计6480万元,其中:工程所耗用的水泥预制构件由建筑公司非独立核算的生产车间提供,价款1220万元;其余建筑材料由建筑公司购进,价款3400万元;建筑工程劳务价款1860万元。

(4)丙企业长期拖欠建筑公司工程价款6000万元,经双方协商进行债务重组,丙企业将其一栋商品房抵顶工程价款。该商品房原价3000万元,已提折旧1000万元,评估价4000万元,丙企业另支付银行存款2000万元。建筑公司对该商品房重新装修后销售,取得销售收入6400万元,发生装修支出600万元。已知:建筑劳务成本利润率为20%,装饰装修劳务成本利润率为10%。

要求:根据上述资料,回答下列问题。

该建筑公司业务(3)应缴纳营业税()万元。

A.157.8

B.146.63

C.167.8

D.145.32

答案

参考答案:A

解析:基本建设单位和从事建筑安装业务的企业附设工厂、车间生产的水泥预制构件、其他构件或建筑材料,凡用于本单位或本企业的建筑工程的,应视同对外销售,在移送使用环节征收增值税。该建筑公司业务(3)应缴纳营业税=(3400+1860)×3%=157.8(万元)。

阅读理解

阅读理解。

     Summer camps started from the US. They are programs for teenagers during the summer months in

some countries. Teenagers who take part in summer camps are known as campers. The traditional summer

camp usually means hiking, game-playing and campfires. Now modern summer camps can offer campers

a great many activities. Among them, the intemational summer camp is quite popular, especially with Chinese

campers. 

     First of all, the intemational summer camp can bring campers unusual life experience. As we all know,

the experience in high school plays a very important role in life. The international summer camp is a great

way to establish (确立) the right values for life. Campers will experience the cultural difference-something

they can't get at home from their families. During the international summer camp, children will become more

independent and see new things. They can also leam more through talking with students from all over the

world.

     Making friends is another point. The intemational summer camp mixes (混合) Chinese students with

students from other countries in the world. No matter whether they live with a local family or live with other

students in dormitories (宿舍), they will all share experiences and cultures with persons from different

countries and cultural backgrounds, learn cross-culture communication skills by listening to others and

expressing themselves, and improve friendship over several weeks. They often stay in touch with each

other by email,MSN or QQ after the program finishes.

     The most exciting thing in the intemational summer camp is that Chinese campers can get excellent

chances to speak and use English in a real English world. Language is not only knowledge; it is a skill which

needs to be improved by using it. Campers from English-speaking countries are very friendly, warm-hearted

and helpful.

1. Did summer camps start from the US? 

    _________________________________________________

2. What can children get from the summer camp but not from their families? 

    _________________________________________________

3. How do campers communicate with each other after the program?

    _________________________________________________

4. What are campers from English-speaking countries like?

    _________________________________________________

5. What advantages of the intemational summer camp are mentioned in the passage? 

    _________________________________________________

单项选择题 B型题