甲公司为居民企业。2014年有关收支情况如下：（1）取得销售货_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题不定项选择案例分析题

甲公司为居民企业。2014年有关收支情况如下：（1）取得销售货物收入4300万元、理财产品收益30万元、从事直接投资的未上市居民企业分回股息收益270万元、出售闲置厂房收入400万元。（2）按规定提取的折旧费用180万元，其中机器设备折旧费50万元、运输设备折旧费40万元、厂房折旧费80万元、未投入使用的机械设备折旧费10万元。（3）发生业务招待费30万元，公益性捐赠支出50万元，全年实现会计利润600万元。已知：在计算企业所得税应纳税所得额时，业务招待费支出按发生额的60%扣除，担最高不得超过当年销售（营业）收入的5%；公益性捐赠支出不超过年度利润总额的12%。要求：根据上述资料，分析回答下列小题。

下列那些计入应纳税所得额准予扣除（）。

A.销售货物收入

B.理财产品收益

C.从其直接投资的未上市居民企业分回股息收益

D.出售闲置厂房收入

答案

参考答案：C

单项选择题

《安全生产法》规定：“生产经营单位的主要负责人和安全生产管理人员必须具有与本单位所从事的生产经营活动相应的安全生产知识和管理能力”。生产经营单位的安全生产管理人员是指（）。

A．所有专职安全生产管理人员

B．所有专、兼职安全生产管理人员

C．安全生产主管部门负责人以及所有专、兼职安全生产管理人员

D．分管安全生产的副职、安全生产主管部门负责人以及所有专、兼职安全生产管理人员

完形填空

When I was a child, I had an old neighbour named Dr. Gibbs. He didn’t look like any other doctor I’ve ever known. He never 11__ at us for playing in his yard. I remembered him as a kind and _12_ person
When Dr. Gibbs didn’t work, he planted trees. His house covered an area of ten acres, and his life’s goal was to make it _ 13_ .
He had some interesting _ 14 _ concerning planting. He belonged to the “No pains, no gains” __15 of plant growing. He never watered his new trees. Once I asked _16__, he said, “Watering plants will spoil them, and if you water them, each successive tree_ 17_ will grow weaker and weaker. So you have to make things 18__for them and weed out the weak ones.” So he never watered his trees. He would _19__a pine, and instead of _20__it every morning, he beat it with a rolled-up newspaper. I __21__ him why he did so, and he said it was to get the tree’s _22__.
I planted a couple of trees a few _23__ ago. I carried water to them for a solid summer, sprayed them and prayed over them. Two years of careful tending has _24__ in trees that expect to be _25__ to hand and foot. Whenever a cold wind blows in, they tremble their branches.
Dr. Gibbs passed away a _26__of years after I left home. Now and then, I walked by his house and looked at the trees. They’re _27__ now, big and healthy.
Funny things about Dr. Gibbs’ trees. Hardship and difficulty seemed to benefit them _28__
comfort and ease never could.
Life is tough, whether we want 29_ to be or not. Too many times we pray for ease, but that’s a prayer seldom met. What we need to do is to pray for 30_ that reach deep into the earth, so when the rains fall and the winds blow, we won’t be swept away.

D．disciplined

D．instructions

D．communication

D．intelligent