问题 问答题

位于经济特区的某外商投资企业,是增值税一般纳税人。2010年生产经营情况如下:
(1)1月~11月,取得产品不含税销售收入4400万元,生产设备出租取得收入10万元;12月取得产品不含税销售收入100万元;
(2)发生产品销售成本2600万元;
(3)发生销售费用770万元(其中广告费和业务宣传费720万元);管理费用480万元(其中业务招待费25万元);财务费用60万元;
(4)营业外支出150万元(含通过公益性社会团体向贫困山区捐款90万元,通过政府部门向上海世博会捐款15万元,直接捐赠5万元;支付税收滞纳金6万元);
(5)1~11月销售税金160万元(含增值税120万元);12月份的流转税尚未核算;
(6)计入成本、费用中的实发工资总额200万元(包括支付给本企业残疾人员工资20万元)、拨缴职工工会经费5万元、发生职工福利费31万元、发生职工教育经费7万元。
(7)该企业分别在A、B两国设有分公司(我国与A、B两国已经缔结避免双重征税协定),在A国分公司的应纳税所得额为50万元,A国税率为20%;在B国的分公司的应纳税所得额为30万元,B国税率为30%。两个分公司在A、B两国分别缴纳了10万元和9万元的企业所得税。
(说明:假定该企业所在地城市维护建设税税率7%、教育费附加征收率3%;12月可抵扣增值税进项税为5.5万元,该企业产品适用的增值税税率是17%)
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:
1.计算企业2010年的收入总额;

答案

参考答案:4510×5‰=22.55(万元)>25×60%=15(万元)
业务招待费调增所得额=25-15=10(万元)

阅读理解

阅读理解。

     If you go into the forest with friends, stay with them. If you get lost, this is what you should do. Sit

down and stay where you are. Don't try to find your friends, let them find you. You can help them to find

you by staying in one place. There is another way to help your friends or other people to find you. You

can shout or whistle three times. Stop. Then shout or whistle three times again.  Any signal given three

times is a call for help. Keep up the shouting or whistling always three times together. When people hear

you, they will know that you are not just making noise for fun. They will let you know that they have heard

your signal. They will give you two shouts or two whistle. When a signal is given twice, it is an answer to

a call for help. If you don't think that you will get help before night comes, try to make a little house with

branches (树枝) and lots of leaves. Make yourself a bed with leaves and grass. When you need some

water, you have to leave your little branch house to look for a stream. Don't just walk away. Pick off small

branches and drop them as you walk in order to find the way back.

1. If you get lost in the forest, you should _____.

A. just get lost in the forest

B. walk round the forest and shout

C. stay in one place to give signals

D. build a house

2. How to let people believe that you aren't just making noise for fun?

A. Shout that you're lost.

B. Whistle all the time.

C. Keep silent.

D. Give the shouting or whistling always three times together.

3. When you hear two shouts or two whistling, you know that _____.

A. a beast will come

B. the birds are singing

C. something terrible will happen

D. people will come to help you

4. The article tells you _____.

A. what you should do if you are lost in the forest

B. how to spend the night in the forest

C. how to travel in the forest

D. how to build a branch house

5. Which is the best title for the passage?

A. What to Do When You Get Lost.

B. Stay With Your Friends.

C. Make Signal in the Forest.

D. How to Get Out of the Forest.

单项选择题 案例分析题