题目内容

上市公司对关联方进行正常商品销售的,当期对非关联方的销售量占该商品总销售量的较大比例的(通常为20%及以上),实际交易价格超过所销售商品账面价值120%的,将商品账面价值的120%确认为收入,实际交易价格超过确认为收入的部分,计入资本公积(关联交易差价)。()

A. 正确
B. 错误

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某金融机构2005年第一季度发生如下业务;
(1)取得贷款利息收入200万元,含外汇转贷利息收入60万元;借款利息支出120万元,含外汇借款利息支出50万元。
(2)金融企业往来收入100万元。
(3)贷款购入融资租赁设备,价款和相关税费合计支出100万元,贷款利息支出合计20万元,与承租方签订租赁合同:租期6年,总租金180万元,并于每个季度终了前15日平均支付。
(4)办理贴现业务收入10万元,转贴现业务收入8万元。
(5)结算罚息收入20万元,出纳长款2万元。
(6)销售某种企业债券取得收入100万元,另支付卖出过程中的相关税费10万元;购入此种债券支出100万元,含购入过程中支付的相关税费10万元,
(7)接受存款收入600万元,销售支票、账单凭证收入15万元,支付支票、账单凭证的印刷费10万元。
(8)代理买卖证券手续费收入20万元,支付给证券交易所手续费16万元。
根据上述业务,计算回答下列问题:
贷款业务应纳营业税额为()万元。

A. 7.5
B. 9
C. 10.5
D. 5.4

【B2】

A. urban
B. rural
C. cities
D. suburbs

A: I have two tickets for tonight's concert. Could you go with me? B: I'd like to, but I'm

All my work goes for nothing.
B. What a pity. I'm sorry.
C. How could I do such a silly thing?
D. Is it just as what you said?

Many of us have a vague feeling that things are moving faster. Doctors and executives of ten complain that they can't keep up with the latest developments in their fields. Hardly a meeting or conference takes place today without some talk about "the challenge of change". Among many there is an uneasy mood—a suspicion that change is out of control.
Not everyone, however, shares this anxiety. Millions sleepwalk their way through their lives as if nothing had changed since the 1930's, and as if nothing ever will. Living in what is certainly one of the most exciting periods in human history, they attempt to withdraw from it, to block it out, as if it were possible to make it go away by ignoring it.
One sees them everywhere. Old people, resigned to live out their years, attempting to avoid, at any cost, the intrusion(扰乱,侵犯) of the new. People of thirty-five and forty five, nervous about student riots, sex, L.S.D, or miniskirts, feverishly attempting to persuade themselves that, after ail, youth was always rebellious, and that what is happening to day is no different from the past. Even among the young we find an incomprehension of change: students so ignorant of the past that they see nothing unusual about the present.
The disturbing fact is that the vast majority of people find the idea of change so threatening that they attempt to deny its existence. Even many people who understand intellectually that change is accelerating, do not take this critical social fact into account in planning their own personal lives.
What is the main idea of the passage?

A. Things are moving faster.
B. Change is out of control.
C. People react differently to changes.
D. Young students are ignorant of changes.

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