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问题 单项选择题 计算题

某市房地产企业2014年发生以下业务：

（1）转让5年前购进的一栋办公楼，签订转让合同，合同上注明取得转让收入2500万元，由于客观原因，该房屋无法取得评估价格。企业5年前购房发票上注明的办公楼价款是1500万元，契税的完税凭证上注明当年缴纳契税60万元，发票和契税完税凭证已经过税务机关确认。该办公楼已计提折旧400万元。

（2）转让一块未开发的土地使用权，签订合同，合同上注明取得收入500万元。去年取得该土地使用权时支付金额400万元，缴纳契税和相关费用共4万元。

要求：根据以上资料，回答下列问题。

转让土地使用权计算土地增值税可以扣除的金额是（）万元。

A.404

B.400

C.409.75

D.452.75

答案

参考答案：C

阅读理解

Years ago people could hardly accept the ideas of a woman's being a doctor.In order to get into medical school in 1847，Elizabeth Blackwell was asked to keep it a secret that she was a woman.This was contrary to her beliefs，and she refused to do it.After entering medical school，Elizabeth often had to summon(鼓起) all her courage to free the unkindness of teachers and classmates.By her great efforts，she was able to complete her studies.Many people came to her graduation just to have a look at a woman doctor.Doctor Blackwell soon found that most people were not as ready as to go to a woman doctor.She had to struggle to make a living.Then came the great day when she was offered a job as a doctor in a hospital.She did so well that she was asked to organize a new hospital and medical college.The United States can now be proud of thousands of women doctors.

小题1:How do you think Elizabeth was treated in the medical school?

A．Kindly.

B．Unfairly.　

C．Normally.　

D．Cruelly.小题2:Many people came to see Elizabeth when she graduated ______.

A．because they wanted to congratulate her on being a doctor

B．because they didn't believe she would be famous in the future

C．because they wanted to find out the secret of her success

D．because they weren't sure that she could manage to finish her schooling小题3:The underlined word “contrary” most probably means______.

A．against

B．familiar

C．wrong

D．similiar小题4:When she was at the medical school，Blackwell ______.

A．had to pretend to be a boy student in class

B．was discouraged by the others' critical looks

C．felt sorry that she was a woman

D．made great efforts to do well in her lessons
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单项选择题

额定电流（In）是确定（）工作的仪表有关特性的电流值。

A.经互感器接入

B.直接接入

C.接入
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