问题 阅读理解

Driver Wanted

Clean driving license(执照).

Must be of smart appearance.

Age over 25.

Apply to(申请): Capes Taxi, 17 Palace Road, Royston.

Air Hostesses for International Flights Wanted

Applicants(申请者) must be between 20 and 33 years old.

Height: 1.6 m to 1.75 m.

Education to GCSE standard.

Two languages. Must be able to swim.

Apply to: Recruitment(招聘) office, Southern Airlines, Heathrow Airport West. HR 37 KK.

Teachers Needed

For private language school.

Having college education.

Teaching experience unnecessary.

Apply to: The Director of Studies, Instant Languages Ltd. 279 Canal Street, Royston.

小题1: What prevents Jack, an experienced taxi driver, working for Capes Taxi?

A.Fond of beer and wine.

B.Punished for speeding and wrong parking.

C.Unable to speak a foreign language.

D.Not having college education.小题2:Ben, aged 22, fond of swimming and driving, has just graduated from a college.

Which job might be given to him?

A.Driving for Capes Taxi.

B.Working for Southern Airlines.

C.Teaching at Instant Languages Ltd.

D.None of the three.小题3:What prevents Mary, aged 25, becoming an air hostess?

A.She once broke a traffic law and was fined

B.She can’t speak Japanese very well.

C.She has never worked as an air hostess before.

D.She doesn’t feel like working long hours flying abroad.小题4:Which of the following is not mentioned in the three advertisements?

A.Marriage.

B.Male or female.

C.Education.

D.Working experience.

答案

小题1:B

小题1:C

小题1:D

小题1:A

解答题
问答题


(要求列出计算步骤,每步骤运算得数精确到小数点后两位。)
某市一家小轿车生产企业为增值税一般纳税人,2009年度当年相关经营情况如下:
(1)外购原材料,取得防伪税控系统开具的增值税专用发票,注明金额5000万元、增值税进项税额850万元,另支付购货运输费用200万元、装卸费用20万元、保险费用30万元;
(2)销售A型小轿车1000辆,每辆含税金额17.55万元,支付销售小轿车的运输费用300万元,保险费用和装卸费用160万元;
(3)销售A型小轿车40辆给本公司职工,以成本价核算取得销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,为了检测其性能,移送至异地分支机构使用。市场上无B型小轿车销售价格;
(4)从废旧物资回收经营单位购入报废汽车部件,取得废旧物资回收经营单位开具的增值税专用发票,注明金额为500万元;另支付运输费用30万元取得运费发票;
(5)将仓库对外出租取得收入120万元,对应的其他业务支出10万;
(6)转让一项自行开发专利技术所有权取得收入1000万元,成本为200万元;
(7)发生业务招待费140万元、技术开发费280万元;其他管理费用1100万元;
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元;
(9)向其有业务往来的客户借款支付的利息费用600万元,年利息率为6%,金融机构同期贷款利率为5%;
(10)营业外支出中列支固定资产减值准备50万元,支付给客户的违约金10万;
(11)投资收益科目列支向居民企业投资取得的收益56万元(被投资方税率25%);
(12)已在成本费用中列支的实发工资总额500万元,并按实际发生数列支了福利费105万元,上缴工会经费10万元并取得《工会经费专用拨缴款收据》,职工教育经费支出20万元。
(注:小轿车适用消费税税率9%;B型小轿车成本利润率8%;支付的运费均已取得相应的运费发票;不考虑印花税)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算企业所得税前准许扣除的销售费用总和;