问题
选择题
— Tom is never late for work. Why is he absent today?
— Something _____ to him. [ ]
A. must happen
B. should have happened
C. could have happened
D. must have happened
答案
答案:D
— Tom is never late for work. Why is he absent today?
— Something _____ to him. [ ]
A. must happen
B. should have happened
C. could have happened
D. must have happened
答案:D
王某投资开办了一家餐馆(个人独资企业),其自行核算的2009年度销售收入为1000000元,各项支出合计为800000元,应纳税所得额为200000元。2010年4月,经会计师事务所审计,发现有以下几项支出未按税法规定处理: (1)王某的工资费用60000元全部在税前扣除。 (2)广告费140000元、业务宣传费80000元全部计入销售费用在税前扣除。 (3)业务招待费50000元全部计入管理费用在税前扣除。 (4)计提了10000元的坏账准备金在税前扣除。 要求:根据上述资料,分析回答下列第60~64小题。 |
王某2009年个人所得税的应纳税所得额为( )元。
A.200000
B.236000
C.243000
D.361000