王某以价值60万元的房屋与李某交换价值80万元的房屋，假设当地规定的契税税率为4％，

发布时间：2018-07-23 01:15 │ 来源：www.tikuol.com

题型：单项选择题

问题：

王某以价值60万元的房屋与李某交换价值80万元的房屋，假设当地规定的契税税率为4％，在这项交易行为中()。

A．王某应缴纳契税0.8万元

B．李某应缴纳契税0.8万元

C．王某应缴纳契税2.4万元

D．李某应缴纳契税3.2万元

考点：注册会计师税法注册会计师(税法)3

题型：单项选择题

阅读短文，完成下列各题。

The Three Meals of Americans

Americans usually eat three meals a day. Breakfast usually comes before eight o'clock in the morning.
They usually have eggs, some meat, bread, fruit juice and coffee. Lunch is between twelve and one o'clock.
It is a light meal and working people must take lunch with them or get it near their workplaces. Children in
school take sandwiches, fruit, and cookies with them or eat in school. Dinner, the main meal (主餐), is between
six and eight in the evening. People cook it carefully. They may have meat or chicken, turkey (火鸡) or ducks.
They may all have potatoes or rice, vegetables or salad. The drink is coffee, tea or milk. Then comes the dessert (餐后甜点).
根据短文内容，选择正确答案。

1. Americans have breakfast ______________.

A. at eight o'clock
B. in the afternoon
C. after eight o'clock
D. before eight o'clock in the morning

2. _____________ is the most important meal in a day.

A. Breakfast
B. Dinner
C. Lunch
D. Meal

3. There are ______________ meals in a day in America.

A. one
B. two
C. three
D. five

4. Americans usually have breakfast and dinner at ______________.

A. home
B. office
C. school
D. workplaces

根据短文内容，判断句子正(T)误(F)。
( ) 5. Breakfast usually comes before seven o'clock in the morning.
( ) 6. Americans usually have eggs, some meat, bread, milk and rice for breakfast.
( ) 7. Lunch is a light meal.
( ) 8. The dessert comes after dinner.

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