问题 单项选择题

某市一居民企业为增值税一般纳税人,主要生产销售同一型号的空调。2010年1~11月实现销售收入7000万元,与收入相配比的销售成本4200万元(占销售收入的60%),缴纳增值税450万元、城市维护建设税和教育费附加45万元,取得国债利息收入50万元,发生销售费用800万元,管理费用950万元(其中含业务招待费80万元),财务费用300万元(未包括支付给关联企业借款的利息),1~11月份实现会计利润755万元。2010年12月份发生相关业务如下:
(1)12月8日销售一批空调给某大型商场,不含税价款700万元,与收入相配比的销售成本420万元;合同约定,如果商场在12月22日前付清全部款项,企业将给予商场不含税价款3%的销售折扣;12月20日商场付清了全部款项。
(2)12月15日企业按成本价销售20台空调给本企业职工,共计收款2.4万元。
(3)12月18日接受某公司捐赠的机器设备一台,取得该公司开具的增值税专用发票,注明价款10万元、增值税1.7万元。
(4)12月购进原材料共计500万元,增值税专用发票注明进项税额85万元;取得的内河运输发票注明运输费用20万元。
(5)12月25日通过公益性社会团体向某山区小学捐款60万元,取得公益性社会团体开具的合法票据。
(6)12月28日对库存原材料盘存,发现以前月份购进的原材料由于保管不善发生损失,金额为42.79万元(其中含运输费成本金额2.79万元)。
(7)12月30日转让2年前投资的股权取得收入150万元,该股权的投资成本为100万元。
(8)12月31日归还关联企业一年期借款本金1200万元,另支付利息费用90万元(注:关联企业对该居民企业的权益性投资额为480万元,且实际税负低于该居民企业,同期银行贷款年利率为5.8%)。
(9)12月份共计发生销售费用90万元、管理费用300万元(其中含业务招待费10万元)。
根据上述资料,回答下列问题:

2010年度该企业应缴纳企业所得税( )万元。

A.130.40

B.130.84

C.134.56

D.142.36

答案

参考答案:A

解析: 企业应缴纳企业所得税=(482.04+53.64+34.32-50+2.4/0.6-2.4)×25%=130.40(万元)。

阅读理解

V Reading

Ellas’ story

My name is Ellas .I am a poor black worker in South Africa .The time when I first met Nelson Mandela was a very difficult period of my life .I was twelve years old . It was in 1952 and he had opened a black law firm to advise black poor people on their problems .

I began school at six . The school where I studied only two years was three kilometers away. I had to leave, because my family could not continue to pay the school fees and the bus fare .I could not read or write. After trying hard ,I got a job in a gold mine, This was a time when one had got to have a passbook to live in Johannesburg. Sadly I did not have this passbook because I was not born there and I was worried about whether I would be out of work.

The day when Nelson Mandela told me what to do and helped me was one of the happiest days of my life .He told me how to get the correct papers so I could stay in Johannesburg .I never forgot how kind he was and when he organized the ANC Youth League ,I joined it as soon as I could .He said:

“The last thirty years have seen the greatest number of laws stopping our rights and progress, until today we have reached a stage where we have almost no rights at all.”

It was the truth .Black people has no vote and could not choose who ruled them .The parts of town where they lived were places decided by white people .They could not get jobs they wanted .The places there they were sent to live were the poorest areas in South Africa .No one could grow food there .In fact as  Nelson Mandela said:

“…we were put in a position in which we had either to accept we were less important ,or fight the Government .We chose to attack the law .We first broke the law in a way which was peaceful ;when this was not allowed… only then did we decide to answer violence with violence.”

As a matter of fact, I do not like violence… but in 1963 I helped him blow up some government buildings .It was very dangerous because if I was caught I could be put in prison for years .But I was happy to help because I knew it was to realize our dream of making black and white people equal.

1 Read the text and answer the following questions.

1) When and where was the writer born?

2) What difficulty did he meet when he worked in a gold mine in Johannesburg?      

3 )why did Mandela organize the ANC Youth League?      

4 )What position were the black in and what did they do

单项选择题