某市区一家非房地产开发企业,建造并出售了一栋写字楼,取得收入5000万元,发生的支出

题型:不定项选择 共用题干题

问题:

某市区一家非房地产开发企业,建造并出售了一栋写字楼,取得收入5000万元,发生的支出如下:(1)按税法规定缴纳了有关税费(营业税税率5%,城建税税率7%,印花税税率0.5‰,教育费附加征收率3%);(2)为建此楼支付地价款600万元;(3)投入的房地产开发成本为1500万元;(4)房地产开发费用为400万元,其中:利息支出240万元(能够按转让房地产项目计算分摊并提供金融机构证明),但比银行的同期同类贷款利率计算的利息多出30万元,其他开发费用160万元。已知:该单位所在地政府规定的房地产开发费用的计算扣除比例为5%。要求:根据上述资料,分析回答下列(1)~(4)小题。

计算土地增值税时可以扣除的税金共计为()万元。

A.277.5

B.275

C.252.5

D.250

考点:初级会计资格第六章其他税收法律制度第六章其他税收法律制度题库
题型:不定项选择 共用题干题

补中益气汤的主治证是()

A.表虚自汗证

B.气阴两虚证

C.心脾两虚证

D.脾虚气陷证

E.脾虚夹湿证

题型:不定项选择 共用题干题

一个滑动变阻器上标有“20Ω 1.5A”的字样,它表示这个变阻器的______是20Ω,允许通过的______是1.5A.滑动变阻器应______联在需要调节电流大小的电路中,连入电路的滑动变阻器在电路闭合前,应将滑片P放在______的位置上.

题型:不定项选择 共用题干题

临床上缺铁性贫血又称为()

A.大细胞性贫血

B.珠蛋白生成障碍性贫血(地中海贫血)

C.溶血性贫血

D.大细胞低色素性贫血

E.小细胞低色素性贫血

题型:不定项选择 共用题干题

中学化学常见物质甲、乙、丙、丁之间存在转化关系:甲十乙丙十丁。下列说法正确的是

A.若甲为钠单质,丁为氢气,则乙一定是水

B.若甲为铝单质,丁为铁单质,则乙一定是氧化铁

C.若甲为铜单质,丁为氯化亚铁溶液,则乙一定是氯化铁溶液

D.若甲、乙、丙、丁均为化合物,则该反应一定属于复分解反应

题型:不定项选择 共用题干题

No doll outshines Barbie’s celebrity. If all the Barbies and her family members-Skipper, Francie and the rest-sold since 1959 were placed head to toe, they would circle the Earth more than seven times. And sales are sure to boom in 2009, when the fashion doll celebrates her 50th birthday on March 9th.

Barbie will star at an array of global events honouring her milestone, possibly including a glitzy affair at New York’s Fashion Week in February (most of the world’s top fashion designers, from Givenchy to Alexander McQueen, have designed haute couture for her). On her birthday, Mattel, the company that makes her, will launch a souvenir doll honouring the original Barbie in her black-and-white striped swimsuit and perfect ponytail. It will be available for purchase only that one day. Another Golden Anniversary doll targets collectors. Barbie fans have planned hundreds of events, including the National Barbie Doll Collectors Convention in Washington, DC, which is already sold out.

When Ruth Handler created Barbie in 1959, a post-war culture and economy thrived but girls still played with baby dolls. These toys limited the imagination; so Handler introduced Barbie the Teen-Age Fashion Model, named after her daughter, Barbara. Jackie Kennedy soon sashayed onto the world stage and Barbie already had a wardrobe fit for a first lady. Barbie bestowed on girls the opportunity to dream beyond suburbia, even if Ken at times tagged along.

Barbie entranced Europe in 1961 and now sells in 150 countries. Every second three Barbies are sold around the world. Her careers are myriad-model, astronaut, Olympic swimmer, palaeontologist and rock star, along with 100 others, including president. Like any political candidate, controversy hit Barbie in 1992 when Teen Talk Barbie said "Math class is tough" and girls’ education became a national issue. She has been banned (in Saudi Arabia), tortured (by pre-teen girls, according to researchers at the University of Bath’s School of Management) and fattened (in 1997).

Feminists continue to bash Barbie, claiming that her beauty and curves treat women as objects. But others see her as a pioneer trendsetter, crashing the glass ceiling long before Hillary Clinton cracked it.

High-tech entertainment now attracts girls and Barbie also faces fierce competition from various copycats including the edgier, but less glare, Bratz dolls. The Bratz suffered a setback in 2008.Mattel sued MGA Entertainment, Bratz’s producer, for copyright infringement. A judge awarded Mattel $100 million in damages.

Mattel has smartly ensured that Barbie products reflect current trends. Through two Barbie websites, girls can design clothes, network and play games. The pink Barbie brand is licensed for products from DVDs and MP3 players to bicycles and even 24-carat gold and crystal jewellery. Barbie collectors fuel an entire global industry on eBay and at conventions. To entice collectors, Mattel regularly releases pricey limited-edition dolls based on characters in films and popular culture.

Industry analysts believe Barbie will remain a bestselling and lasting icon regardless of competition. "Barbie’s been out in the world and had fun, and she’s ready for her second career," says Rachel Weingarten, a pop culture expert. "I don’t see her adopting five children from five different countries, but I could see Barbie with a conscience, activist Barbie. " At 50 Barbie will also be a marvel of plastic surgery and eternal youth. And she still knows how to party.

What is Ruth Handler’s motivation of creating Barbie()

A. Physical scarcity after World War II

B. Unavailability of dolls for teenagers

C. Incapacity of education institutions in post-war Europe

D. People’s desire for a new doll

更多题库