问题 单项选择题

某外商投资企业2005年全年销售产品取得销售收入1000万元,从事修理业务取得修理收入1000万元,则该企业当年可以在税前列支的交际应酬费为()。

A.8万元

B.9万元

C.12.5万元

D.15万元

答案

参考答案:C

解析:

=1 000×5‰+500×10‰+500×5‰=12.5(万元)

选择题
阅读理解

根据短文判断正(T)误(F)。

     Do you have a QQ number? Many people like to chat online using QQ. In fact, QQ has changed a large

number of Chinese people's communication habits (交流习惯). Do you know who invented QQ? It was Ma

Huateng.  

    Ma Huateng was born in 1971 in Guangdong. When he was very small, he showed a great interest in

astronomy (天文学). However, he chose to major in (学习…专业) computer science when he entered

Shenzhen University in 1989. In his eyes, computer science was closer to everyday life compared to astronomy. He worked hard and became the best student in his class.

     Ma worked as a computer programmer in a company in Shenzhen for five years after he graduated in1993.

His job was not bad and he could make a lot of money every month. However, Ma left the company and

started his own in 1998. It was difficult at the beginning and he had to work hard every day. After he invented

QQ, his business got better and better. It is said that now there are at least two hundred million people using

QQ. It is a wonder that even he himself never predicted (预测).

( )1. QQ is a common way for many Chinese people to communicate (交往) with each other.  

( )2. Ma Huateng became interested in compu ter science when he was young.               

( )3. Ma Huateng thought astronomy was closer to people's life than computer science.    

( )4. It was difficult when he started his own company.                                  

( )5. He predicted that there would be hundred million people using QQ from the beginning.