问题 单项选择题

某国有企业2008年度主营业务收入5000万元,其他业务收入1900万元,营业外收入1000万元,固定资产转让收入50万元;对外捐赠自产货物视同销售收入100万元;本年管理费用中的业务招待费80万元;该企业本年度可在企业所得税的扣除的业务招待费为( )万元。

A.40.25

B.35.4

C.48

D.35

答案

参考答案:D

解析: (5000+1900+100)×5‰=35(万元)<80×60%
企业发生的与生产经营活动有关的业务招待费支出,按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5‰。
销售(营业)收入应当包括主营业务收入、其他业务收入和视同销售收入。不包括营业外收入、税收上应确认的其他收入(因债权人原因确实无法支付的应付款项、债务歪组收益、接受捐赠的资产、固定资产转让收入)。

填空题
阅读理解

The hardworking blacksmith(铁匠) Jones used to work all day in his shop and so hard working was he that at times he would make the sparks fly from his hammer.

The son of Mr. Smith, a rich neighbor, used to come to see the blacksmith everyday and for hours and hours he would enjoy himself watching how the blacksmith worked. "Young man, why don't you try to learn to make shoe tacks(鞋钉), even if it is only to pass the time?" said the blacksmith. "Who knows, one day, it may be of use to you." The lazy boy began to see what he could do. But after a little practice he found that he was becoming very skilled and soon he was making some of the finest tacks.

Old Mr. Smith died and the son because of the war lost all his goods. He had to leave home and settled down in another country. It so happened that in this village there were many shoemakers who were spending a lot of money to buy tacks for their shoes and even at times when they paid high prices they were not always able to get what they wanted, because in that part of the country there was a high demand for soldiers' shoes.

Our young Mr. Smith, who was finding it difficult to earn his daily bread, remembered that he had learned how to make tacks and had the sudden idea of making a bargain with the shoemakers. He told them that he would make the tacks if they would help to get him settled in his workshop. The shoemakers were only too glad of the offer. And after a while, Mr. Smith found that he was soon making the finest tacks in the village.

"How funny it seems," he used to say, "even making tacks can bring a fortune(财富).”

小题1:From the passage, we can learn the young Mr. Smith became rich ______.

A by selling shoes  B by making shoe tacks  C with his father’s help D by making bread

小题2:Which of the following statements is NOT true according to the passage?

A The young Mr. Smith’s father was very wealthy.

B The young Mr. Smith was lazy before learning to make shoe tacks.

C The shoemakers offered him a working place to make shoe tacks.

D The shoemakers were unwilling to buy the young Mr. Smith’s tack.

小题3:What can we learn from the young Mr. Smith’s success?

A.It is no use crying over the spilt milk.

B.A friend in need is a friend indeed.

C.All roads lead to Rome.

D.Seeing is believing.小题4:What is the right order of the events related to the young Mr. Smith?

a. He was born in a rich family.

b. He became rich by selling tacks.

c. His father died and he became poor.

d. He was asked to learn to make shoe tacks.

e. He settled in another country.

A.a-d-c-e-b

B.a-d-b-c-e

C.b-d-c-e-a

D.b-d-a-e-c