问题 单项选择题

某市化妆品生产企业为增值税一般纳税人,主要业务是以外购化妆品再生产加工成套化妆品销售,2006年度有关生产、经营情况如下:
(1)1~11月实现销售收入总额6000万元,应扣除的销售成本3052万元,发生销售费用700万元(其中含广告费460万元),发生管理费用500万元(其中含业务招待费30万元),发生财务费用27万元,缴纳增值税360万元,消费税1200万元,城市维护建设税和教育费附加156万元,实现利润总额365万元。
(2)12月初库存从生产企业购进已税化妆品100万元,当月购进已税化妆品取得税控增值税专用发票,支付购货金额400万元、增值税税额68万元。
(3)12月生产领用外购化妆品450万元,生产加工过程中发生其他生产费用100万元,共计生产成套化妆品5万件(每件成本价110元)。12月销售成套化妆品4.5万件,开具税控增值税专用发票,取得销售额1125万元(每件不含税单价250元)。通过当地政府机关向奥运健儿捐赠2000件成套化妆品,按成本价22万元计入了“营业外支出”账户核算。
(4)12月发生广告费120万元、支付销货运费80万元(均取得普通发票);支付银行借款(用于生产)的利息费用25万元;发生管理费用300万元(其中含业务招待费用10万元)。
(企业适用增值税税率17%,化妆品、成套化妆品消费税税率30%,企业所得税税率 33%)
根据以上资料回答下列问题:

计算企业2006年度企业应纳税所得额时,应扣除直接销售成本和销售费用( )万元。

A.4435.4

B.4441

C.4441.4

D.4447

答案

参考答案:A

解析:3052+4.5×110+700+120+80×(1-7%)-580+7175×8%=4435.4 (万元)

阅读理解

Too many people want others to be their friends, but they don’t give friendship back. That is why some friendships do not last very long. To have a friend, you must learn to be one. You must learn to treat your friend the way you want your friend treat you. Learning to be a good friend means learning three rules. Be honest; be generous; be understanding.

Honesty is where a good friendship starts. Friends must be able to trust one another. If you do not tell the truth, people usually find out. If a friend finds out that you haven’t been honest you may lose your friends’ trust. Good friends always count on one another to speak and act honestly.

Generosity means sharing and sharing makes a friendship grow. You do not have to give your lunch money on your clothes of course. Instead you have to learn how to share things you enjoy, like your hobbies and your interest. Naturally you will want to share your ideas and feelings. These can be very valuable to a friend. They tell your friend what is important to you. By sharing them you help your friend know you better.

Sooner or later every one needs understanding and help with a problem. Something may go wrong at school. Talking about the problem can make it easier to solve. Turning to a friend can be a first step in solving the problem. So to be a friend you must listen and understand. You must try to put yourself in your friend’s place so you can understand the problem better.

No two friendships are ever exactly alike. But all true friendships have three things in common. If you plan to keep your friends, you must practise honesty, generosity, and understanding.

小题1:Some friendships don’t last very long because ____.

A.there are too many people who want to make friends.

B.those who never give others friendships receive no friendship from others.

C.those who give others friendship receive friendship from others.

D.they don’t know friendship is something serious.小题2:According to the passage honesty is _____.

A.something good

B.the base of friendship

C.as important as money

D.more important than anything else小题3:The underlined word “generosity” means ___.

A.大度

B.节约

C.吝啬

D.和气小题4:Which of the following isn’t mentioned (提及)in the passage?

A.Always tell your friend the truth.

B.Sharing your mind with your friend is of great value.

C.Discussing your problems with your friend often helps to solve the problem.

D.A friend who gives you his lunch money is a true friend.

单项选择题