问题 单项选择题

某企业经税务机关核定,上年度生产经营情况为:销售收入总额为6000万元,销售成本5600万元,销售费用50万元,缴纳增值税30万元,缴纳消费税、城市维护建设税和教育费附加共计47万元,发生财务费用0万元,发生管理费用100万元(其中业务招待费为24万元),营业外支出30万元,其中支付工商部门罚款10万元。
根据上述资料回答下列问题:

全年应缴纳企业所得税为( )。

A.50.17万元

B.52.48万元

C.52.81万元

D.48.18万元

答案

参考答案:D

解析:全年应纳所得额:6000-5600-50-47-40-100+(24-21)-(30-10)=146万元。全年应纳税所得税额:146×33%=48.18万元。

阅读理解

阅读理解

       Do you know how to be a healthy kidll Here are some rules you should follow.

       First, eat different food, especially fruit and vegetables. You may have a favorite, but you'd better

eat something different. If you eat different food, you'Il probably get more nutrients your body needs.

      Second, drink water and milk as often as possible. When you're really thirsty, cold water is the

No. 1 choice.  Milk is a great drink  that can give you more calcium(钙)that your body needs to grow

strong bones.

      Third, listen to your body. How do you feel when you are full? When you are eating, notice how

your body feels and when your stom- ach feels comfortably full. Eating too much will not make you

feel comfortable and will make you fat.

      Fourth, limit screen time. Screen time is the time you watch TV, DVDs and videos, or using

computers. It is good to take more exercise such as basketball, bike riding and swimming. You can't

watch TV for more than two hours a day.

      Fifth, be active. One thing you'd like to do, as a kid,js tofind out which activity you like best. Find

ways to be active every day. Follow these rules and you can be a healthy kid.

1. You should eat different food especially____     .

A. meat                  

B. hamburgers

C. sweets                  

D. fruit and vegetables

2. Which kind of drinks can give you more calcium?

A. Juice.                  

B. Milk.

C. Cold water.            

D. Tea.

3. According to the passage, you should follow_______rules if you want to be healthy.

A. five    

B. nine  

C. fifteen    

D. thirt.een

4. You should watch TV____      a day.

A. more than two hour        

B. less than two hours

C. more than three ho        

D. five hours

5. According to the passage, which of the following isTRUE?

A. When you're eating, you don't have to notice how your body feels.

B. You can eat your favorite food as much as possible.

C. You can watch TV as long as you like to get more information.

D. We should try to live in an active way in our life.

填空题