问题 单项选择题

During our two months on the road, Bennett and I had a really (1) experience with a good, honest (2) and some helpful mechanics.

We were driving east on Highway 10 when our "chick engine" light came on. We limped of a(n) (3) into Las Cruces. We had a real car (4) Bennett nursed the ear into a local garage. By this time the car was missing so (5) it was shaking all over. This was the (6) time to arrive at a garage—late Friday afternoon. Service adviser Scott was busy (7) paper work and customers as we (8) our problems. (9) he was already "ten cars behind", he told us to pull the car into the garage.

Lincoln, who we later (10) was one of the two motor technicians, took (11) of our car repairing. He and Scott and some other mechanics stayed several hours after closing, (12) the car.

Early the next morning (the shop was officially closed on Saturdays), Lincoln finally located the (13) and fixed it easily within only (14)

Later Scott (15) out to us that it was our attitude that helped. "You didn’t come into the place demanding this or that. You showed an (16) of our problems on a busy Friday afternoon. Customer’s attitude means a lot. " He was right in some way, customers should show (17) and understanding to people who (18) them. (19) people were extremely busy, they found way to at least try and help when they are met with politeness.

The pleasant experience I had shows that (20) for other people can always help.

11().

A.care 

B.control 

C.charge 

D.pride

答案

参考答案:C

不定项选择

某市一家香烟生产企业为增值税一般纳税人,2014年度相关经营情况如下:

(1)全年销售香烟取得不含税收入1500万元,对应的香烟成本为800万元,支付销售卷烟产生的运输费用53.94万元,取得增值税专用发票;

(2)将部分仓库出租取得收入100万元,对应的其他业务成本10万元;

(3)除运费之外还发生其他销售费用380万元,其中烟草广告费用200万元、企业文化宣传费用40万元,招聘广告费用10万元;

(4)发生管理费用310万元,其中业务招待费150万元,为员工定做统一制服费用30万元;

(5)营业外支出中列支固定资产盘亏损失23.4万元,合同违约金支出11.7万元,直接向贫困地区捐赠20万元;

(6)所得税前准许扣除的营业税金及附加110.56万元;

(7)12月份购买安全生产专用设备普通发票上注明价款为85万元;

(8)在A国设有分支机构,A国分支机构当年应纳税所得额300万元,其中生产经营所得200万元,A国规定税率为20%;特许权使用费所得100万元,A国规定的税率为30%,已知该企业将境内外生产经营业务分开核算;(9)企业转让一项专利技术给100%控制下的子公司,取得转让收入600万元,发生转让费用100万元。转让另一项专利技术给无关联的企业,取得转让收入500万元,发生转让费用50万元。

根据上述资料和税法有关规定,回答下列问题:

计算企业所得税前准许扣除的营业外支出是()万元。

A.27.5

B.35.1

C.41.7

D.55.1

多项选择题