问题 单项选择题

甲公司采用资产负债表债务法核算其所得税,适用的所得税税率为25%。2011年发生的有关交易或事项如下:
(1)产品销售收入为2000万元:
(2)产品销售成本为1000万元:
(3)支付广告费100万元;
(4)发生生产车间固定资产日常修理费20万元;
(5)处置固定资产净损失60万元;
(6)可供出售金融资产公允价值上升200万元;
(7)收到增值税返还50万元;
(8)计提坏账准备80万元;
(9)确认的所得税费用为217.5万元。
要求:根据上述资料,不考虑其他因素,回答下列问题。

甲公司2011年度因上述交易或事项而确认的营业利润金额是( )。

A.850万元
B.800万元
C.880万元
D.900万元

答案

参考答案:B

解析: 甲公司2011年度因上述交易或事项而确认的营业利润金额=2000-1000-100-20-80=800(万元)。

阅读理解

Among the Seven Wonders of the Ancient World, the oldest one is the Great Pyramid of Giza. There are three large pyramids at Giza, outside the modern capital of Egypt, Cairo. The largest and most famous one is called the Great Pyramid. The workers built it as a tomb (坟墓) for the Pharaoh Khufu (法老胡夫).

It took more than twenty years to build the Great Pyramid. When it was built, the pyramid was about 146.5 metres high. Over the years it has lost about eight metres off its top.

The pyramid is made of large stone blocks (石块) — 2,300,000 of them! Each of these blocks weighs over 2,000 kilograms. The ancient Egyptians did not have any modern machines. How did they build the pyramid? The pyramid shows that the ancient people were intelligent and had great skills.

People once thought that the Egyptians made slaves (奴隶) do all the work on the Great Pyramid. But in fact, they used farmers.

小题1:From the passage we can learn that _____.

A.Giza is the modern capital of Egypt

B.there are only three pyramids in Egypt

C.the Pharaoh Khufu built the Great Pyramid by himself

D.the Great Pyramid was built (被建) as a tomb for the Pharaoh Khufu小题2:According to the passage, the height of the Great Pyramid may be_____ metres now.

A.146.5

B.138. 5

C.154.5

D.156. 5小题3:What does the underlined word “intelligent” mean in Chinese?

A.聪明的

B.辛苦的

C.诚实的

D.热情的小题4:In fact, the Egyptians used ____ to build the pyramid.

A.machines

B.slaves

C.farmers

D.children小题5:What is the writer’s purpose in writing this passage?

A.To invite people to visit the Great Pyramid.

B.To give information about the Great Pyramid.

C.To describe his or her trip to the Great Pyramid.

D.To tell how he or she feels about the Great Pyramid.

单项选择题