问题 单项选择题

下列关于金融业营业税计税营业额的确定方法中,符合营业税法律制度规定的是()。

A.债券买卖业务,以卖出价减去买入价后的余额为营业额

B.融资租赁业务,以向承租者收取的全部价款和价外费用为营业额

C.一般贷款业务,以贷款利息收入减去借款利息支出后的余额为营业额

D.金融经纪业务,以金融服务手续费收入减去相关成本后的余额为营业额

答案

参考答案:A

解析:(1)选项A:外汇、股票、债券、期货(不包括货物期货)等金融商品买卖业务,以卖出价减去买入价后的余额为营业额; (2)选项B:融资租赁业务以向承租方收取的全部价款和价外费用(包括残值),减去出租方承担的出租货物的实际成本后的余额为营业额; (3)选项C:贷款业务以贷款利息收入全额为营业额; (4)选项D:金融经纪业务和其他金融业务,以手续费全部收入为营业额。

阅读理解

阅读理解。

     Students learn many subjects at school, like Chinese, English, math and physics. Some students think it’s hard to do well in math. They say it’s boring. Why do they say this? First, some math problems are so hard for them. They spend a lot of time on them, but they can’t work them out, so they lost heart(失去信心). Second, they are afraid( 害怕) to ask their teachers for help. They think the teachers will laugh at them. Third, they think math class is very tiring because they need to use their brain(大脑)to find out the answers all the time.

     How can you do well in math? Here is some advice from a math teacher:

     1. Listen to the teacher carefully in class and do some extra(额外的) exercises after class.

     2. Ask the teacher for help if you don’t understand anything. Don’t be afraid.

     3. Don’t forget to go over (复习) your old lessons.

     If you do these things, you will find it much easier to do better in math.

1. Doing ________ math problem can make students lose heart.  

A. easy

B. difficult  

C. many

D. few

2. The advice is from ________.  

A. a math teacher

B. an English teacher

C. a student

D. a doctor

3. Some students think math class is very tiring because ________  

A. they have to listen to the teacher. 

B. they have to look after themselves. 

C. they need to use their brain to find out the answers all the time.

D. they need to help their classmates.

4. If you want to do better in math, you should NOT________.   

A. listen to the teachers carefully

B. ask the teacher for help 

C. go over your old lessons

D. lose interest in studying math

单项选择题 案例分析题