问题 单项选择题

某企业为增值税一般纳税人,已计算企业2005年应纳税所得额为240万元。另有2005年12月企业发生意外事故损失未计人所得额。损失中烧毁原材料进价(不含税)为30万元,进项税额1万元;烧毁机器没备账面净值为38万元,变价现金收入0.5万元。根据企业所得税法律制度的规定,该企业2005年度应纳税所得额为()万元。

A.166.9

B.167.4

C.172

D.172.5

答案

参考答案:B

解析:

纳税人当期发牛的固定资产和流动资产盘亏、毁损净损失,由其提供清查盘存资料,经主管税务机关审核后,准予扣除.企业因存货盘亏、毁损、报废等原因不得从销项税额中抵扣的进项税额,应视同企业财产损失,准予与存货损失一起在所得税前按规定进行扣除。自2003年1月l日起,纳税人发生符合企业所得税法律制度规定条件的财产永久实质性损害时,扣除变现收入、呵收回的金额,以及责任和保险赔偿后的财产损失部分,可以扣除。所以本题应纳税所得额=240-(30+5.1)-(38-0.5)= 167.4万元。

阅读理解

China is having such a huge influence on the United States that many Americans are struggling to learn the Chinese language in a bid to keep competitive.

"Interest in learning Chinese among American youth and their parents has grown quickly in the past five years," said Vivien Stewart, vice president at the Asia Society. China's quick rise to near-superpower and its effects politically, economically and culturally are driving the American's interest to learn the language, experts say. From kindergartens to high schools, studies by the Asia Society show, there is a "rapid rise" in interest among pupils to study the Chinese language.

"The Chinese rich cultural traditions and blossoming economy mean that it is now important for all of our students to be better prepared," said Michael Levine, Asia Society's executive director of education. A survey found that 2,400 high students—an unbelievable high number—would be interested in offering the Advanced Placement(AP) courses in Chinese language and culture when the courses become available in 2006.

China, the world's most populous nation, is important to the United States because it is a leading trader, consumer and investor. Its political influence is also rising across the world. It has replaced the United States as the world's largest consumer and could become the second largest economy in the world, after the United States, in the next two to three decades.

Even though the US State Department has described the Chinese language "critical" to national prosperity and security, "the current facilities to support recruitment (招募)of students and teachers as well as the growth of high quality programs is terribly not enough," an Asia Society study says. The Society has set an aim of having at least five percent of American high school students learning Chinese by 2015.

"Millions of Chinese are learning English, but only 24,000 Americans are learning Chinese," said Andrew Corcoran of the San Francisco-based Chinese American International School. The most popular languages after English in US schools at present are Spanish and French while Japanese is the most popular Asian language.

53. The underlined word blossoming (Para. 3) means _________.

A. developed               B. developing           C. old                   D. weak

54. Why do more and more Americans begin to learn the Chinese language?

A. To keep competitive.                    B. To gain advantage in trade.

C. Because they are always interested in it.  

D. To be a bridge between the two big countries.

55. What problem is the US faced with when it comes to learning Chinese?

A. Too many Chinese are learning English.

B. Not many people want to learn foreign languages.

C. The language is rather difficult compared with English.

D. A lack in current facilities to support recruitment of students and teachers and programs.

56. What is the best title for this passage?

A. Danger from China               

B. Foreign Language Learning

C. The Chinese Language gets More Popular  

D. Difficulties in Learning the Chinese Language

选择题