问题 单项选择题

某公司2006年度有关资料如下:
(1)在该公司2006年度编报的损益表中,该公司全年产品销售收入900万元,产品销售成本600万元,产品销售费用40万元,产品销售税金及附加8万元,其他业务利润35万元,管理费用60万元,财务费用35万元,投资收益21万元,营业外收入8万元,营业外支出 10 万元;
(2)其他业务收入——技术转让收入55万元,其中列有与技术转让无关的收入5万元;其他业务支出——技术转让支出20万元,其中列有与技术转让无关的支出2万元;
(3)投资收益——联营企业分回利润17万元(联营企业所得税税率为15%),国库券利息收入4万元;
(4)公司2006年12月逾期包装物押金收入3万元,其中1万元在营业外收入中核算,2万元转作盈余公积处理;
(5)购置固定资产费用10万元直接计入管理费用;
(6)该公司2005年亏损,亏损额为20万元;
(7)2006年该公司已预缴所得税12万元;
(8)经主管税务机关批准,该公司2006年度享受减半征收所得税1年的优惠照顾。
根据所给资料回答下列问题(以万元为单位,小数点后保留两位):

该公司当年年底汇算清缴后应补缴的所得税额为( )万元。

A.38.16

B.16.68

C.21.63

D.16.35

答案

参考答案:B

解析:152×33%×50%+3.6-12=16.68(万元)

阅读理解

E

One reaction to all the concern about tropical deforestation(砍伐森林) is a blank stare that asks the question, "Since I don't live there, what does it have to do with me?"

The answer is that your way of life, wherever you live in the world, is tied to the tropics in many ways. If you live in a house, wash your hair, eat fruits and vegetables, drink soda, or drive a car, you can be certain that you are affected by the loss of tropical forests.

Biologically, we are losing the richest regions on earth when, each minute, a piece of tropical forest, the size of ten city blocks ,disappears. As many as five million species of plants, animals, and insects (40 to 50 percent of all living things) live there, and are being lost faster than they can be found and described. Their loss is immeasurable.

Take rubber for example. For many uses, only natural rubber from trees will do. Synthetics are not good enough. Today over half the world's commercial rubber is produced in Malaysia and Indonesia, while the Amazon's rubber industry produces much of the world's four million tons. And rubber is an important material in making gloves, balloons, footwear and many sporting goods. Thousands of other tropical plants are valuable for their industrial use.

Many scientists strongly believe that deforestation contributes to the greenhouse effect -- or heating of the earth from increased carbon dioxide in the atmosphere. As we destroy forests, we lose their ability to change carbon dioxide into oxygen.

Carbon dioxide levels could double within the next half-century, warming the earth by as much as 4.5 degrees. The result? A partial melt-down of polar ice caps, raising sea levels as much as 24 feet; even 15 feet could threaten anyone living within 35 miles of the coast. Unbelievable? Maybe. But scientists warn that by the time we realize the severe effects of tropical deforestation, it will be 20 years too late.

Can tropical deforestation affect our everyday lives? Now, you should have got the answer.

58.The underlined word "synthetics" probably means a kind of _________.

A.natural rubber   B.tropical material   C.man-made material   D.tropical tree

59.In the last paragraph the author tries to__________.

A.tell people how to avoid the tropical deforestation

B.show us how important it is to protect the tropical forests

C.persuade people to buy something synthetic

D.let people realize the effect of tropical deforestation

60.The author's attitude towards the tropical deforestation is____________.

A.puzzling        B.cold        C.supporting       D.opposed

单项选择题