问题 单项选择题

Lemonade is a favorite summer drink. It is enjoyed at family meals, picnic, ball games, and many special parties. People like its light, lemony taste. They also like it because it keeps them from getting too thirsty. Do you drink it
Fresh lemonade can be made by cutting a lemon in half and squeezing the juice into a cup. After the seeds are taken out, sugar and water are mixed in. One cup of lemon juice, One cup of sugar, and two quarts of water stirred together make good lemonade.
There are even easier ways to get lemonade. One way is to buy lemonade powder. Then add the right amount of water. Another way is to buy cans of frozen lemonade and mix it with water. The easiest way of all is to buy and open a can of lemonade that is ready to drink, just like a can of juice.
Lemonade is good for people. It has vitamin C. It keeps the body cool in summer. When served hot it can help a bad cold or a sore throat.
Lemonade is not a new drink. It has been around for a long time. Some say it came from China. Others think it probably came from England or France. More than four hundred years ago an English doctor wrote about the good that lemonade can do for people.

In order to make good lemonade with one cup of lemon juice, we should add to it ______.

A.two spoons of sugar and two quarts of water

B.one cup of sugar and two quarts of water

C.one cup of sugar and one quart of water

D.one spoon of sugar and one quart of water

答案

参考答案:B

多项选择题
单项选择题

甲公司为一家上市公司(增值税一般纳税人),2000年实现的利润总额为12500000元。该公司在1998年及以前年度适用的所得税税率为30%,1999年起所得税税率调整为33%。该公司的所得税核算采用债务法,由于时间性差异生产的递延税款预计均可以转回。
甲公司2000年度涉及所得税方面的有关资料如下:
(1)长期股权投资有两项:①1999年12月对乙公司的投资占该公司40%的股份,2000年度乙公司实现净利润5000000元(乙公司的所得税税率为20%),2000年度乙公司未宣告分配利润。②1999年12月对丙公司的投资占该公司10%的股份,2000年度丙公司实现净利润8000000元 (丙公司的所得税税率为33%),并在12月份宣告将当年实现净利润的60%向股东分配利润。甲公司对乙公司的股权投资采用权益法核算,对丙公司的股权投资采用成本法核算。
(2)2000年12月31日甲公司应收账款余额为8000000元,会计核算上已按账龄分析法计提坏账准备80000元。按税法规定,坏账准备应按期末应收账款余额的5‰计提。
(3)2000年12月31日甲公司存货账面实际成本为8660000元,期末可变现净值为 8600000元,期末存货按成本与可变现净值孰低法计价。
(4)甲公司1996年12月开始交付使用的某项固定资产,其原价为960000元,预计使用年
限为5年,预计净残值为零。对该项固定资产,会计核算上采用年数总和法计提年折旧,而按税法规定应按直线法计提年折旧。
(5)甲公司2000年度取得的投资收益中,包括有100000元的国库券利息收入,50000元的企业债券利息收入。
(6)甲公司经核定的全年计税工资总额为500000元,而2000年实际发放的工资为 540000元(不考虑工会经费、职工福利费和职工教育经费)。
(7)甲公司2000年度的营业外支出中,有100000元直接捐赠给贫困地区某单位。
根据上述资料,回答下列各题。

甲公司2000年度投资收益产生的应纳税时间性差异的所得税影响金额为( )元。

A.356200(贷)
B.260000(贷)
C.313120(贷)
D.325000(贷)