土地增值税的计税依据是转让房地产取得的增值额,即转让收入扣除准予扣除项自后的余额。下列各项中属于扣除项目的有()。
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根据下列文章,请回答 36~40 题。
Is the Tie a Necessity?
Ties,or neckties,have been a symbol of politeness and elegance in Britain for centuries.But the Casual Prime Minister Tony Blair has problems with them.Report:suggest that even the civil servants may stop wearing ties。S0,are the formal British really going to abandon the neckties?
maybe.Last week,the UK’S Cabinet Secretary Andrew Turnbull openly welcomed a timeless era.He hinted that civil servants Would soon be free of the costliest 12 inches of fabric that most men ever buy in their lives.
in fact.Blair showed this attitude when he had his first guests to a cocktail party.Many of them were celebrities(知名人士)without ties,which would have been 1imaginable even in it the recent past.
For some more conservative British,the tie is a must for proper appearance.Earlier, Labor leader Jim Callaghan said he would have died rather than have his children seen in public without a tie.For people like Callaghan,the tie was a sign of being complete,of showing respect.Men were supposed to wear a tie when going to church,to work in the office,to a party—almost every social occasion.
But today, people have begun to accept a casual style. even for formal occasions.
The origin of the tie is tricky.It started as something called simply a” band”.The term could mean anything around a man’s neck.It appeared in finer ways in the 1 630s.Frenchmen showed a love of this particular fashion statement.Their neckwear(颈饰) impressed Charles I l,the king of England who was exiled(流放)to France at that time.
When he returned to England in l 660.he brought this new fashion item along with him.It wasn’t,however,until the late l8‘“century that fancy young men introduced a more colorful,flowing piece of cloth that eventually became known as the tie.Then,clubs, military institutions and schools began to use colored and patterned ties to indicate the wearer’s membership in the late l9th century.After that,the tie became a necessary item of clothing for British gentlemen.
But now,even gentlemen are getting tired of ties.Anyway, the day feels a bit easier when you wake up without having to decide which tie suits you and your mood.
第 36 题 The tie symbolizes all of the following except
A. respect
B. elegance
C. politeness
D. democracy
某公司开具的银行承兑汇票,该银行承兑汇票在到期时该公司因资金周转问题而无力支付票款,则应将该应付票据的票面金额转入()账户。
某企业2009年1月1日为购建固定资产从工商银行借入一笔长期借款,借款本金为500 000万元,期限为2年,年利率为10%。假定:专门借款按年计息,一次还本,分次付息。到2009年末固定资产尚未达到预定可使用状态,借款费用按年资本化,借款费用的80%符合资本化条件。下列账务处理正确的是()。