问题 问答题

某机械制造企业2009年产品销售收入3000万元,销售成本1500万元,营业税金及附加12万元,销售费用200万元(含广告费100万元),管理费用500万元(含招待费20万元,办公室房租36万元,存货跌价准备2万元)投资收益 25万元(含国债利息6万元,从深圳联营企业分回税后利润34万元,权益法计算投资某公司损失15万元),营业外支出10.5万元,系违反购销合同被供货方处以的违约罚款。
其他补充资料:(1)当年9月1日起租用办公室,支付2年房租36万元;(2)企业已预缴税款190万元。
要求:

计算该企业所得税前可扣除的管理费用;

答案

参考答案:该企业所得税前可扣除的管理费用=500-(20-12)-(36-6)-2=460(万元)
①按税法规定,业务招待费按照发生额的60%扣除,但最高不得超过销售(营业)收入的5‰业务招待费限额计算:a.3000×5‰=15(万元);b.20×60%=12(万元);可扣除12万元
②按税法规定,经营性租入固定资产的费用应按受益时间均匀扣除
当年应计入成本费用的房租=36万元÷24个月×4个月=6(万元)
③存货跌价准备2万元属于税法不认可的支出

选择题
阅读理解

阅读理解

     When many of us take a vacation, relaxing is what we want.But we usually return home  tired and

weak.It doesn't have to be this way.

     Come home refreshed after an active trip! Don't be too tired!

     Active vacations are often the most relaxing of all.It's all in defining (定义) what an active  vacation is.We don't expect you to run slowly, or go backpacking.Well, we ask the vacationers who are not active

not to sit too long but to spend two to four hours a day doing things, such as walking the city streets,

exploring a nature protect, going to a zoo or biking along the ocean.

     These kinds of activities aren't just good for your physical health.They improve your mental health, even your spiritual health.And they make vacations memorable and worthwhile.And after all, isn't that what you want from your vacation? Here are some fresh ideas to make your vacations as pleasurable as they are

active and healthy.

     A walk at dawn or dusk is necessary.Try to make this a daily routine of life away from home, and you will ensure yourself both physical and spiritual adding.

     Don't allow yourself to spend your entire time sitting in front of the water.Whether it is the ocean, a

swimming pool, or a treelined lake, make sure you get into the water for swimming or games or even

walking.Heck, merely standing in waisthigh water is a good exercise, thanks to the action of the water.And you will feel so much more alive!

     Many of us spend a large piece of our vacations on the road, either getting to and from our destinations, or using the car for sightseeing.But no matter how beautiful the scenery is, great, memorable vacations don't happen in a car seat.Don't wait for tiredness or nature's call to get you to pull over.Frequently get out

and stretch, walk, picnic, shop, visit, and have fun.It's important for your health and energy, and it makes

traveling a lot more active and interesting.

1. The writer writes the text mainly to________.

A. introduce the relationship between vacations and health

B. tell us how to make our vacations relaxing

C. show us where we should go for our vacations

D. explain to us why we feel tired when traveling

2. What does the underlined word "refreshed" mean?

A. Full and excited.  

B. Pleasant but fired.

C. Feeling less tired.  

D. Feeling regretted.

3. What advantage can "the activities" in Paragraph 5 bring?

A. They can improve our health as well as making us feel easy.

B. They just can keep us feel excited and confident.

C. They can bring us more chances to get out.

D. They can save us much time and make the trip meaningful.

4. In the last paragraph, the writer seems to advise us to________.

A. go on vacation by car

B. not to spend too much time on the road

C. make a trip on foot

D. get out of the car for sightseeing