问题 阅读理解

阅读理解。

    After supper, Mr Hunt came out. The sun was setting down in the west and it was a little cool outside.

Few people would stay at home There were a lot of people near the river. He was walking along the bank

while some friends greeted him. An hour later, he felt tired and sat down on a chair near the end of the

bridge.

    Suddenly, the old man heard a violent (激烈的) quarrel at the other end. He stood up and saw several

people were there. As a policeman, he thought it was his duty to find out what was happening to them.

He went there and noticed four women quarrelling with each other. He tried to prevent them from doing

it, but nobody listened to him. He thought for a while and had an idea.

    "Let's hear the oldest speak first!"

    Hearing this, all of them stopped and left in a hurry, with red faces.

1.Few people would stay at home because ______. [ ]

A.it was hot in the houses

B.they enjoyed doing some exercises

C.they hoped to talk with their friends

D.the scenery outside was nice

2.Mr.Hunt came out to ______. [ ]

A.greet to his friends

B.hear the women quarrel

C.walk along the bank

D.find a chair to sit on

3.Mr.Hunt thought ______, so he went to the other end of the bridge. [ ]

A.the women would listen to him

B.he should prevent them from quarrelling

C.the women would say something interesting

D.he should take the women to the police station

4.Each woman was afraid to ______, so they hurried off. [ ]

A.be beaten by the policeman

B.be thought as the oldest

C.go home too late

D.see the old policeman

答案

1-4 ACBB

填空题
单项选择题

某生产企业为增值税一般纳税人。2011年,取得商品销售收入为6000万元,转让固定资产的净收益为100万元,投资收益80万元,商品销售成本2500万元,营业税金及附加150万元,发生销售费用2200万元,管理费用1000万元,财务费用200万元,营业外支出140万元;企业自行计算的应纳税所得额与会计利润相同均为200万元。经注册税务师审核,发现如下事项未进行调整:
(1)“销售费用”账户中含广告费1000万元,业务宣传费350万元。
(2)“管理费用”账户中含业务招待费60万元,新产品研发费用50万元,支付给企业内其他部门的租金50万元。
(3)“财务费用”账户中含的2011年7月1日向非金融企业借人资金300万元用于厂房扩建,支付的当年利息15万元;已知该厂房于2010年7月1日开始施工,2011年10月31日竣工结算并交付使用,银行同期同类贷款利率为5%。
(4)“营业外支出”账户中含通过公益性社会团体向灾区捐款80万元,直接向灾区捐赠40万元;因逾期还贷向银行支付罚息5万元;缴纳税收滞纳金1万元。
(5)“投资收益”账户中含从国内子公司(小型微利企业)分回股息30万元;从境外甲国分回税后股息30万元,甲国政府规定的所得税税率为20%;剩余的10万元为国债利息收入。
(6)已计入成本费用中实际支付的合理的工资为400万元,上缴工会经费7万元,实际发生的职工福利费50万元,实际发生职工教育经费12万元。
(7)12月份接受某公司捐赠的小汽车1辆用于管理部门,取得增值税专用发票,注明价款30万元,增值税税额5.1万元,该项业务企业未做任何处理。
假设不考虑利息资本化部分的折旧和对营业成本的影响。
根据上述资料,回答下列问题:

2011年度企业所得税税前可以扣除的“营业外支出”金额为( )万元。

A.48.41

B.49.24

C.52.24

D.58.24