问题 单项选择题

某内资企业2006年度申报销售(营业)收入3000万元,应纳税所得额为500万元,已缴纳企业所得税165万元。税务机关在检查中发现该企业有如下业务在申报时未进行纳税调整:
(1)公司有一笔产品销售业务,含增值税的销售收入为11.7万元,挂往来账,未做收入处理,但成本已结转;
(2)公司购买国库券,取得利息收入10万元记入“投资收益”;
(3)公司有一笔经营活动中的罚款收入5万元,记入了“资本公积”的贷方;
(4)公司有职工100人,全年计提并实发工资196万元,并已按上述工资总额计提了职工福利费、职工工会经费和职工教育经费;
(5)公司收回以前年度已做坏账损失处理的应收账款10万元,会计处理为借记“银行存款”,贷记“应收账款”;
(6)公司收到上年的增值税应返还款5万元,记入“资本公积”;
(7)公司当年取得技术转让净收入2万元,记人“其他业务收入”;
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元;
(9)管理费用中业务招待费为30万元。
根据所给资料,依据企业所得税的有关规定,回答下列相关问题:

该企业在计算当年企业所得税时,调减应纳税所得额的金额为( )万元。

A.2

B.10

C.12

D.17

答案

参考答案:C

解析:(1)企业技术转让收入免征企业所得税,应调减应纳税所得额2万元。
(2)国库券利息收入免征企业所得税,应调减应纳税所得额10万元。
调减应纳税所得额的金额合计=2+10=12(万元)

单项选择题

A few years ago I had an "aha!" moment regarding handwriting.

I had in my hand a sheet of paper with handwritten instructions on it for some sort of editorial task. It occurred at first that I did not recognize the handwriting, and then I realized whose it must be. I finally became aware of the fact that I had been working with this colleague for at least a year, maybe two, and yet I did not recognize her handwriting at that point.

It was a very important event in the computerization of life—a sign that the informal. Friendly communication of people working together in an office had changed from notes in pen to instant messages and emails. There was a time when our workdays were filled with little letters, and we recognized one another’s handwriting the way we knew voices or faces.

As a child visiting my father’s office, I was pleased to recognize, in little notes on the desks of his staff, the same handwriting I would see at home in the notes he would leave on the fridge—except that those notes were signed "dad" instead of "RFW".

All this has been on my mind because of the talk about The Rise and Fall of Handwriting, a book by Florey. Sire shows in her book a deep concern about the fall of handwriting and the failure of schools to teach children to write well, but many others argue that people in a digital age can’t be expected to learn to hold a pen.

I don’t buy it. I don’t want to see anyone cut off from the expressive, personal associations that a pen still promotes better than a digital keyboard does. For many a biographer, part of really getting to know their subjects is learning to read their handwriting.

What some people advocate is teaching one of the many attractive handwritings based on the handwriting of 16th century Italy. That may sound impossibly grand—as if they want kids to learn to draw by copying classical paintings. However, they have worked in many school systems.

People working together in an office used to().

A.talk more about handwriting

B.take more notes on workdays

C.know better one another’s handwriting

D.communicate better with one another

判断题