问题 问答题

2010年度某企业财务资料如下:(1)产品销售收入800万元,接受捐赠收入40万元,出租仓库收入50万元,国债利息收入10万。(2)该企业全年发生的产品销售成本430万元,销售费用80万元,管理费用20万元,财务费用10万元,营业外支出3万元(其中缴纳税收滞纳金1万元),按税法规定缴纳增值税90万元,消费税及附加7.20万元。(3)2009年经税务机关核定的亏损为30万元。已知该企业适用的企业所得税税率为25%。
要求:

计算该企业2010年度应纳所得税税额,并列出计算过程。

答案

参考答案:该企业2010年度应纳所得税额=应纳税所得额×税率=310.8×25%=77.7(万元)

阅读理解

I have a friend named Monty Roberts who owns a horse ranch in San Ysidro. He has let me use his house to put on fund-raising events to raise money for youth at risk programs.

The last time I was there he introduced me by saying, "I want to tell you why I let Jack use my house.” It all goes back to a story about a young man who was the son of a horse trainer who would go from stable to stable, race track to race track, farm to farm and ranch to ranch, training horses. As a result, the boy's high school career was continually interrupted. When he was a senior, he was asked to write a paper about what he wanted to be and do when he grew up.”

That night he wrote a seven-page paper describing his goal of someday owning a horse ranch.He wrote about his dream in great detail and he even drew a diagram of a 200-acre ranch, showing the location of all the buildings, the stables and the track. Then he drew a detailed floor plan for a 4,000-square-foot house that would sit on a 200-acre dream ranch.”

He put a great deal of his heart into the project and the next day he handed it in to his teacher. Two days later he received his paper back. On the front page was a large red F with a note that read, "See me after class.”

小题1:Why can the writer use Roberts's house to raise money for youth at risk programs?

A.Because they are good friends.

B.Because Monty Roberts has a poor childhood.

C.Because Monty Roberts like to help youth.

D.Because the youth has the same dream as Montv Roberts.小题2:What do you think of Monty Koberts' goal of a horse ranch at that time?

A.dream

B.romantic

C.real

D.false小题3:What would happen after the teacher gave a note "See me after class.”?

A.Monty Roberts got very angry at this.

B.The teacher would criticize him.

C.The teacher wanted to tell him that his dream would come true.

D.The teacher would encourage him.

单项选择题