某市区一居民企业,专门从事房地产开发业务,2009年有关经营情况如下: (1)2月

题型:单项选择题

问题:

某市区一居民企业,专门从事房地产开发业务,2009年有关经营情况如下:
(1)2月1日与当地建设银行签订借款合同一份,合同记载借款金额2000万元,借款期限10个月,还款到期日11月30日;
(2)2月中旬用借款2000万元和自有资金800万元,购得非耕地40000平方米的使用权用于开发写字楼和商品房,合同记载土地使用权为60年,2月末办完相关权属证件;
(3)第一期工程(“三通一平”和第一栋写字楼开发)于11月30日竣工,按合同约定支付建筑承包商全部土地的“三通一平”费用400万元和写字楼开发成本7200万元。写字楼占地面积12000平方米,建筑面积60000平方米;
(4)到12月31日为止对外销售写字楼50000平方米,全部签了售房合同,每平方米售价 0.32万元,共计收入16000万元,按售房合同规定全部款项于12月31日均可收回,有关土地权证和房产证次年为客户办理;
(5)在售房过程中发生销售费用1500万元;发生管理费用(不含印花税)900万元。
(说明:计算土地增值税开发费用的扣除比例为9%)
根据以上资料和税法有关规定,回答下列问题:

征收土地增值税时应扣除的开发成本金额为( )万元。

A.6200

B.6100

C.6120

D.6000

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
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社交礼仪需要在社会生活中不断地学习、观察和思考,小华原来在人际交往中不懂必要的礼仪,经过家长,老师的批评和指正,现在变成讲究礼仪之人,这一事例说明[ ]

A.只要我们日常生活中日积月累,就一定能够成为讲礼之人

B.要成为讲究礼仪之人,必须要有老师和家长的指点

C.老师和家长的教育在成就礼仪之人中起主导作用

D.社交礼仪是适应现代社会不可缺少的条件

题型:单项选择题

人们往往可以用社会物流成本占GDP的比重来衡量一个国家物流管理水平的高低。

题型:单项选择题

男性,50岁。车祸致双下肢广泛软组织挫伤,入院查心率106次/分,血压15.0/8.5kPa,急行手术清创。

此时最先需要采取的治疗措施是:()

A.吗啡镇痛

B.扩容补碱

C.使用利尿剂

D.严格控制补液量

E.用大剂量抗生素控制感染

题型:单项选择题

在化工设备图中,标准件如螺栓可以采用()。

A.近似画法

B.夸大画法

C.精细画法

D.文字代替

题型:单项选择题

Tim Richter and his wife, Linda, had taught for over 30 years near Buffalo, New York—he in computers, she in special education. "Teaching means everything to us", Tim would say. In April 1998, he learned he would need a heart operation. It was the kind of news that leads to some serious thinking about life’s purpose.
Not long after the surgery, Tim saw a brochure describing Imagination Library, a program started by Doily Patron’s foundation (基金会) that mailed a book every month to children from birth to age five in the singer’s home town of Sevier, Tennessee. "I thought, maybe Linda and I could do something like this when we retire," Tim recalls. He placed the brochure on his desk, "as a reminder."
Five years later, now retired and with that brochure still on the desk, Tim clicked on imagination library. The program had been opened up to partners who could take advantage of book and postage discounts.
The quality of the books was of great concern to the Richters. Rather than sign up online, they went to Dollywood for a look-see. "We didn’t want to give the children rubbish," says Linda. The books-reviewed each year by teachers, literacy specialists and Dollywood board members-included classics such as Ezra Jack. Keats’s The Snowy Day and newer books like Anna Dewdney’s Llama series.
Satisfied, the couple set up the Richter Family Foundation and got to work. Since 2004, they have shipped more than 12,200 books to preschoolers in their area. Megan Williams, a mother of four, is more than appreciative "This program introduces us to books I’ve never heard of."
The Richters spend about $400 a month sending hooks to 200 children. "Some people sit there and wait to die," says Tim. "Others get as busy as they can in the time they have left.\

What led Tim to think seriously about the meaning of life

A. His health problem

B. His love for teaching
C. The influence of his wife
D. The news from the Web

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