某机械制造企业2009年产品销售收入3000万元，销售成本1500万元，_爱下问搜题

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问题单项选择题

某机械制造企业2009年产品销售收入3000万元，销售成本1500万元，销售税金及附加12万元，销售费用200万元(含广告费100万元)，管理费用500万元(含业务招待费20万元，办公室房租36万元，存货跌价准备2万元)，投资收益25万元(含国债利息6万元、从深圳联营企业分回税后利润34万元、权益法计算投资某公司损失15万元)，营业外支出10.5万元，是违反购销合同被供货方处以的违约罚款。其他补充资料：(1)当年9月1日起租用办公室，支付2年房租36万元；(2)企业已预缴税款190万元。要求：

计算该企业2009年度应补(退)的所得税税额为( )万元。

A．18.66

B．15.56

C．14.38

D．13.22

答案

参考答案：C

解析：该企业应纳的所得税额=817.5×25%=204.38(万元)，应补缴企业所得税=204.38－190(预缴)=14.38(万元)

单项选择题

下列不属于特约保意外伤害的是()。

A.犯罪造成的意外伤害

B.医疗事故造成的意外伤害

C.核辐射造成的意外伤害

D.战争造成的意外伤害

完形填空

第二节：语法填空

I have a friend who must be the sweetest, shyest person in the world. He is forty years old, rather short and 11 (skin), and has a thin moustache and even thinner hair on his head. Since his vision is not perfect, he wears glasses: 12 are small, round and frameless.

He always walks sideways so 13 not to inconvenience anyone. Instead of saying “Excuse me”, he prefers to glide by one side. 14 the gap is so narrow that it will not allow him to pass, Luke waits patiently 15 the obstruction (障碍物) moves by itself. Stray dogs and cats panic him, and in order to avoid them, he constantly crosses from one side of the road to the 16 .

He speaks in 17 very thin, subtle voice, so inaudible that it is hard to tell if he is speaking at 18 . He has never interrupted anybody. On the other hand, he can never manage more than two words without 19 (interrupt). This does not seem to irritate him; in fact, he actually appears happy 20 (be) able to utter(发出) those two words.