王先生个人2002年以40万元购进一间商铺房屋、2004年11月5日以23万元购买一

题型:单项选择题

问题:

王先生个人2002年以40万元购进一间商铺房屋、2004年11月5日以23万元购买一套普通住宅,2008年10月10日分别以60万元和30万元的价款将这间商铺和住宅卖掉。王先生应纳营业税为( )。

A.1.15万元

B.2.25万元

C.2.50万元

D.0

考点:注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
题型:单项选择题
根据短文内容,选词填空。
helps     an    walk    with    well
        Wang Tao is             accountant. He works in a bank. He             the bank use their money            . He 
likes working             numhers. He goes to work by bus, but he likes to             home.
题型:单项选择题

      is it from Hangzhou to Jinhua ? — I don’t know.

A.How long

B.How far

C.How soon

D.Why

题型:单项选择题

There was once a lonely girl who longed so much for love.One day while she was walking in the woods she found two starving songbirds.She took them home and put them in a small cage,caring them with love.Luckily,the birds grew strong little by little.Every morning they greeted her with a wonderful song.The girl felt great love for the birds.

One day the girl left the door to the cage open accidentally.The larger and stronger of the two birds flew from the cage.The girl was so frightened that he would fly away so as he flew close,she grasped him wildly.Her heart felt glad at her success in capturing him.Suddenly,she felt the bird go limp,so she opened her hand and stared in horror at the dead bird.It was her desperate love that had killed him.

She noticed the other bird moving back and forth on the edge of the cage.She could feel his strong desire-needing to fly into the clear,blue sky.Unwillingly,she lifted him from the cage and tossed him softly into the air.The lucky bird circled once,twice,three times.

The girl watched delightedly at the bird.Her heart was no longer concerned with her loss.What she wanted to see was that the bird could fly happily.Suddenly the bird flew closer and landed softly on her shoulder.It sang the sweetest tune that she had ever heard.

Remember,the fastest way to lose love is to hold on it too tight;the best way to keep love is to give it wings!

小题1:After the girl found the two birds,she________.

A.became delighted at once

B.treated them for a long time

C.took them to their home

D.fed them and raised them小题2:Why did the girl grasp the stronger bird wildly?

A.Because the girl disliked the bird any longer.

B.Because the bird wanted to fly alone.

C.Because the girl loved the bird deeply.

D.Because the bird intended to found some food.小题3:The underlined word “tossed” in the passage means________.

A.throw someting with slightly force

B.give up something happily

C.hold something fast

D.cast something without patient小题4:What can we learn from the passage?

A.Catch what you can catch on your way to success.

B.Going too far is as bad as not going far enough.

C.The best things come when you least expect them to.

D.A bird in the hand is worth two in the bush.

题型:单项选择题

在电力系统中,常用并联电抗器的方法,以吸收多余的()功率,降低()。

题型:单项选择题

对流层的平均高度()

A.夏季低,冬季高

B.低纬度低,高纬度高

C.A.B都对

D.A.B都错

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