某企业(非房地产开发企业)准备将一处房地产转让给另一家企业乙，房地产公允市价为200

发布时间：2017-03-01 04:32 │ 来源：www.tikuol.com

题型：问答题

问题：

某企业(非房地产开发企业)准备将一处房地产转让给另一家企业乙，房地产公允市价为2000万元，城建税税率及教育费附加征收率分别为7%和3%，营业税税率为5%，印花税税率为0.05%。企业面临两种选择：一种是直接将房地产按照2000万元的价格销售给乙企业；另一种是将房地产作价2000万元投入乙企业，然后将持有的股权以2000万元转让给乙企业的母公司。
[要求]
站在节税减负角度，分析哪种方式更合适(不考虑土地增值税)。

考点：会计资格考试中级会计(财务管理)中级财务管理

题型：问答题

失去雏鸟的美国红雀到池边给金鱼喂食，原因是 [ ]

A．想诱捕金鱼

B．意外的行为

C．捕到昆虫太多，自己吃不完

D．哺育后代的本能没有消失

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题型：问答题

完形填空。

                                                              James's New Bicycle
      James shook his money box again. Nothing! He carefully   1   the coins that lay on the bed.＄24. 52 was
all that he had. The bicycle he wanted was at least＄90!   2   on earth was he going to get the   3   of the
money?
     He knew that his friends all had bicycles. It was   4 to hang around with people when you were the only
one without wheels. He thought about what he could do. There was no   5   asking his parents, for he knew t
hey had no money to   6 .
     There was only one way to get money, and that was to   7   it. He would have to find a job.   8   who
would hire him and what could he do? He decided to ask Mr. Clay for advice, who usually had   9   on most
things.
      "Well, you can start right here," said Mr. Clay. "My windows need cleaning and my car needs washing."
      That was the  10  of James' s odd-job (零工) business. For three months he worked every day after
finishing his homework. He was amazed by the variety (多样化) of  11  that people found for him to do. He
took dogs and babies for walks, cleared out cupboards, and mended books. He lost count of the  12  of cars
he washed and windows he cleaned, but the  13  increased and he knew that he would soon have  14  for the
bicycle he longed for.
    The day  15  came when James counted his money and found＄94. 32. He  16  no time and went down
to the shop to pick up the bicycle he wanted. He rode  17  home, looking forward to showing his new bicycle
to his friends. It had been hard  18  for the money, but James knew that he valued his bicycle far more  19  he
had bought it with his own money. He had  20  what he thought was impossible, and that was worth even
more than the bicycle.

( )1. A. cleaned
( )2. A. How
( )3. A. number
( )4. A. brave
( )5. A. point
( )6. A. separate
( )7. A. borrow
( )8. A. Or
( )9. A. decisions
( )10. A. beginning
( )11. A. presents
( )12. A. colour
( )13. A. effort
( )14. A. all
( )15. A. finally
( )16. A. gave
( )17. A. patiently
( )18. A. begging
( )19. A. since
( )20. A. understood

B. covered
B. Why
B. part
B. hard
B. reason
B. spend
B. earn
B. So
B. experience
B. introduction
B. books
B. number
B. pressure
B. enough
B. instantly
B. left
B. proudly
B. asking
B. if
B. dreamed

C. counted
C. Who
C. little
C. smart
C. result
C. spare
C. raise
C. For
C. opinions
C. requirement
C. chances
C. size
C. money
C. much
C. normally
C. took
C. silently
C. looking
C. than
C. achieved

D. checked
D. What
D. rest
D. unfair
D. right
D. save
D. collect
D. But
D. knowledge
D. opening
D. jobs
D. type
D. trouble
D. some
D. regularly
D. wasted
D. tiredly
D. working
D. though
D. learned

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题型：问答题

下列关于ETF特征的描述中，错误的有（）。

Ⅰ.ETF只为投资者提供了一种交易方式：投资者在二级市场交易ETF，即在交易所挂牌交易

Ⅱ.ETF的双重交易特点表现在它的申购和赎回与ETF本身的市场交易是分离的，在二级市场分别进行

Ⅲ.ETF同时为投资者提供了两种不同的交易方式：一方面，投资者可以在一级市场交易ETF，即进行申购与赎回；另一方面，投资者可以在二级市场交易ETF，即在交易所挂牌交易

Ⅳ.ETF的重要特征在于它独特的双重交易机制

A.Ⅰ、Ⅱ、Ⅲ

B.Ⅲ、Ⅳ

C.Ⅰ、Ⅱ

D.Ⅱ、Ⅲ、Ⅳ

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题型：问答题

甲入室盗窃，被户主乙发现并制服，在将甲送到公安派出所的过程中，乙觉得不解气，揍了甲几拳。对于乙对甲的行为，下列说法不正确的是______。

A．属于人之常情，法律不应过问
B．属于正当防卫
C．属于正当防卫超过必要限度
D．已构成侵犯他人人身权利，可视其情节追究行政或刑事责任

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题型：问答题

下列哪些是科学管理的内容？（）

A.工作定额

B.标准化

C.能力与工作相适应

D.差别计件付酬制

E.计划职能与执行职能相分离

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