某外商投资企业向以非关联企业销售产品120件，取得不含税销售额240000元，向一关联企业销售相同产品150件，取得不含税销售额270000元。按可比非受控价格法，上述业务根据企业所得税的规定，应确认的收入总额是( )元。
A．510000
B．540000
C．240000
D．270000
参考答案：B
解析： 销售给非关联企业的单价=240000÷120=2000(元)，销售给关联企业的单价=270000÷150=1800(元)，则税务机关可以比照2000元/件的价格调整其销售给关联企业的销售价格，上述业务应确认的销售收入=240000+150×2000=540000(元)
附加阅读题 阅读短文，根据所读内容在表格的空白处填上适当的单词或短语，每空不超过三个单词。 Effects of tourism Nearly everybody likes traveling. Nowadays, tourism is becoming an indispensable industry in China. Moreover, our government has taken good measures to improve this new industry in recent years. For instance, many appealing scenic and historic spots have been explored. And therefore, thousands upon thousands of tourists around the world flood into China every year. However, a coin has two sides. Advantages of tourism industry are always accompanied by disadvantages. Those who are in favour of tourism industry argue that our country can benefit a lot from it. On the one hand, we can introduce our splendid national culture to the world. On the other, we can increase our financial income. Additionally, tourism can help to promote the understanding and friendship among the peoples of the world. The main reason why some people oppose tourism is that the masses cannot benefit from it, because too many tourists will lead to the higher prices of goods. Furthermore, it is also a danger to the environment, because too many tourists will bring more waste, which is difficult to deal with for the moment. Anyway, as a rising industry, tourism has played its unique role in the development of China. China is a great country which is endowed with natural beauty and possesses historic relics. So for one thing, we should display our best to the world; and for another, we should take action to avoid any negative effects. Effects of tourism
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