问题 单项选择题

(四)


甲公司是一家电脑销售公司。20×1年12月1日。甲公司向乙公司销售1000台电脑,每台销售价格为4500元,单位成本为4000元,开出的增值税专用发票上注明的销售价款为4500000元。增值税额为765000元。协议约定,乙公司应于12月31日之前支付货款,在20×2年2月1日之前有权退还电脑。电脑已经发出,款项尚未收到,假定甲公司根据过去的经验,估计该批电脑的退货率约为15%。
按照税法规定,销货方于收到购货方提供的《开具红字增值税专用发票申请单》时开具红字增值税专用发票,并作减少当期应纳税所得额的处理。甲公司适用的所得税税率为25%,预计未来期间不会变更。
要求:根据上述资料,不考虑其他因素,回答下列问题。

20×1年甲公司因向乙公司销售1000台电脑影响所得税费用的金额为( )。

A.125000元
B.18750元
C.106250元
D.143750元

答案

参考答案:C

解析: 20×1年甲公司因向乙公司销售1000台电脑影响所得税费用的金额=(4500-4000)×1000×85%×25%=106250元。

完形填空
完形填空。
     These days, computer games are becoming more and more popular in many cities and towns. A lot of
small shops along busy  1 have changed into  2  game houses in order to get more money. These places are
always crowded with  3  especially young boys. In the computer game houses, people  4  a lot of money
playing games on machines. It's  5  for one to win a computer game, but one can make progress after  6  
again and again. People have a kind of gambling psychology (赌博心理) when they play computer games.
The more they  7 , the more they want to win. For school boys, they don't care about their lessons. When
class is over, they run to the nearby computer game house. Some of them can get enough money  8  their
parents. But some of them are not  9  enough to get the money. They begin to take other students' money
and  10  thieves.
( )1. A. rivers 
(     )2. A. small  
(     )3. A. people 
(     )4. A. take  
(     )5. A. easy  
( )6. A. driving 
( )7. A. hope  
(     )8. A. from  
( )9. A. bad           
(     )10. A. look  
B. cities  
B. big   
B. person  
B. win   
B. difficult
B. taking  
B. lose                
B. to    
B. angry  
B. catch  
C. villages 
C. computer 
C. women  
C. use   
C. important
C. trying  
C. do                 
C. into   
C. hard   
C. become  
D. streets  
D. sports   
D. girls    
D. spend    
D. beautiful                   
D. running                                
D. make     
D. up       
D. lucky    
D. like     
单项选择题 A3/A4型题