2005年，某房地产开发公司销售其新建商品房一幢，取得销售收入1.4亿元，已知该公司

发布时间：2017-12-12 04:04 │ 来源：www.tikuol.com

题型：单项选择题

问题：

2005年，某房地产开发公司销售其新建商品房一幢，取得销售收入1.4亿元，已知该公司支付与商品房相关的土地使用权费及开发成本合计为4800万元，该公司没有按房地产项目计算分摊银行借款利息，该商品房所在地的省政府规定计征土地增值税时房地产开发费用扣除比例为10%；销售商品房缴纳有关税金770万元。该公司销售商品房应缴纳的土地增值税为( )万元。

A．3080.5

B．2445.5

C．3070.5

D．2256.5

考点：注册会计师税法注册会计师税法

题型：单项选择题

阅读理解.

Here are two pieces of personal information, please read them and then fill out the sentences.

              Oprah Winfrey
Richest entertainer (艺人) in the U.S.A
          (worth almost $ 200 million)
Personal: Born January 29, 1954, in
Mississippi.
Education: B. A. in speech and show
arts from Tennessee State University. (大学)
Accomplishments:
     At 19, was first African-American news
anchor (主播员) on WTVE-TV in Nashville.
     Began The Oprah Winfrey Show, one of
the most popular talk shows in the United
States.
     After a few years, formed a company and
bought her own show!

      William Henry Gates III
Richest businessman in the world
        (worth almost $ 20 billion)
Personal: Born October 28, 1955,
in Seattle, Washington.
Education: Dropped out of
Harvard University after second
year.
Accomplishments:
     Wrote the first computer
language for personal computers.
     At 19, founded (成立)
Microsoft Corporation, the
world's leading computer
software company.
     At 31, became the world's
youngest billionaire!(亿万富翁)

1. Gates is _______ _______ older than Winfrey.
2. Oprah Winfrey

was a _______  _______ when she was 19.
3. Gates founded Microsoft Corporation at _______  _______ of 19.
4. Gates _______ in Harvard University for _______ years.
5. Oprah Winfrey _______  _______ on TV.

查看答案

题型：单项选择题

2008年下半年发生的毒奶粉事件，是不法分子在牛奶或奶粉中添加了有毒的三聚氰胺造成的。三聚氰胺化学式为C₃H₆N₆，是一种重要的化工原料。

(1)三聚氰胺的相对分子质量为_______，碳、氢、氮三种元素的质量比为_________，氮元素的质量分数为______。

(2)检测食品中蛋白质含量的传统方法是：通过检测食品中氮元素的含量，推算其蛋白质含量。例如，若检测到牛奶中的氮元素质量分数≥0.46%，即为蛋白质含量检测合格。某种不合格牛奶中氮元素的质量分数为0.36%，若向1000g该牛奶中加入2g 三聚氰胺，请计算此时牛奶中氮元素的质量分数，并根据计算结果说明不法分子在牛奶中添加三聚氰胺的目的。

查看答案

题型：单项选择题

Ⅱ孔型室间隔缺损的血流动力学改变有（）

A.左心室增大

B.左心房增大

C.右心室增大

D.右心房增大

E.肺动脉高压

查看答案

题型：单项选择题

21时是晚上______时．一场排球赛从19时30分开始，进行了145分钟，比赛结束的时间是______．

查看答案

题型：单项选择题

原材料账户的贷方反映的是( )。

A．收入各种材料的成本
B．发出各种材料的成本
C．收发各种材料的成本
D．期末库存材料的成本

查看答案

更多题库