某公司为国有企业股份制改造后成立的股份制企业，2005年底纳税申_爱下问搜题

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问题单项选择题

某公司为国有企业股份制改造后成立的股份制企业，2005年底纳税申报时有关资料如下：
(1)改组过程中，对资产进行评估，固定资产增值500万元，流动资产增值300万元，当年就增值部分计提的折旧金额为100万元，当期生产产品(产品对外销售)领用的流动资产增值部分金额为80万元；
(2)2005年2月公司接受价值为30万元的生产设备捐赠；
(3)公司在建工程发生试运行收入10万元，已冲减在建工程成本；
(4)全年发生业务招待费16万元，已全额扣除；
(5)公司缴纳住房公积金20万元，在税前全额列支，公司住房周转金账户现存余额为 10万元；
(6)公司当年产品销售收入为3500万元，共实现税前利润500万元；
(7)公司在A国设有一分支机构，年底从该机构分回利润60万元，A国所得税率为 40%。
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)：

改组过程中发生的资产增值及就资产增值部分计提的折旧应调增的纳税所得额为 ( )万元。

A．800

B．180

C．500

D．80

答案

参考答案：B

解析：100+80=180(万元)

完形填空

Nearly two decades has passed, I still remember my favourite professor, James Sehwartz. Whenever he smiles, it’s as if you’d just been told the funniest joke on earth. Almost all his students are his friends, and almost all his students know his life story.
When James was a teenager, his father   36  him to a fur factory where he worked . This was during the Great Depression. The   37  was to get James a job.
James entered the factory, and immediately felt as if the   38 had closed in around him. The room was dark and hot, the windows covered with dust, and the   39  were packed tightly together, running like trains. The fur hairs were flying,   40  a thickened air, and the workers,   41  the pieces of fur together, were bent over their needles   42  the boss marched up and down the rows, searching for them to go faster .James could hardly   43 . He stood next to his father, frozen with fear, hoping the boss wouldn’t   44  at him, too.
During lunch break, his father took James to the boss and pushed him in front of him,   45 if there was any work for his son. But   46  there was hardly enough   47  for the adult labours, for no one would give it up once he took a job.
Thus, for James, it was a   48 . He hated the place. He made a   49  that he kept to the end of his life: he would never do any work that brought   50  to someone else, and he would never allow himself to   51  money off the seat of others.
“What will you do?” his mother, Eva, would ask him.
“I don’t know,” he   52  say. He ruled out law, because he didn’t like   53 , and he ruled out medicine, because he couldn’t take the   54  of blood.
“What will you do?”
55 , my best professor I ever had became—he thought it was the job not to hurt anybody.

C．questioning

B．arrangement

D．inconvenience

判断题

作为评价投资方案的基本标准，资金的时间价值往往以利息率来表示。( )