问题 单项选择题

陈先生注册成立了一个体工商户。2011年度经营业务如下:
(1)个体工商户全年营业收入200万元,营业外收入10万元,营业成本120万元,营业税金及附加15万元。
(2)陈先生每月从个体工商户支取“工资”2500元。
(3)工体工商户有员工20人,全年实际向员工支付合理的工资薪金总额60万元,拨缴工会经费1.2万元,发生职工教育经费2万元,职工福利费9万元,全部计入相关的成本费用之中。
(4)销售费用15万元,其中广告费8万元,业务宣传费2万元。
(5)管理费用8.5万元,其中业务招待费2万元。
(6)从被投资企业分回的红利10万元。
(7)营业外支出5万元,其中被工商管理部门处以的罚款2万元,赞助支出1万元,通过当地政府部门为红十字事业捐赠1万元。
(8)为研究新工艺,个体工商户在2011年12月份购进一台价值4万元的测试仪器,作为固定资产入账。
请根据以上资料回答下列问题:

计算个人所得税时允许扣除的工资及“三项经费”为( )万元。

A.71.1
B.72.2
C.60
D.69

答案

参考答案:A

解析: 工会经费扣除限额=60×2%=1.2(万元),实际发生1.2万元,全部可以扣除;
职工教育经费扣除限额=60×2.5%=1.5(万元),实际发生2万元,只能扣除1.5万元;
职工福利费扣除限额=60×14%=8.4(万元),实际发生9万元,只能扣除8.4万元。
可以扣除的工资及三项经费合计=60+1.2+1.5+8.4=71.1(万元)

多项选择题
阅读理解

We can make mistakes at any age. Some mistakes we make are about money. But most mistakes are about people.“Did Jerry really care when I broke up with Helen?” When I got that great job, did Jim really feel good about it, as a friend? Or did he envy(嫉妒)my luck?”“And Paul-why didn’t he pick up that he was friendly just because I had a car?”When we look back, doubts like these can make us feel bad. But when we look back, it’s too late.

Why do we go wrong about our friends or our enemies? Sometimes what people say hides their real meaning. And if we don’t really listen we miss the feeling behind the words. Suppose someone tells you, “You’re a lucky dog.”that’s being friendly. But“lucky dog”?There’s a bit of envy in those words. Maybe he doesn’t see it himself. But bringing in the “dog” bit puts you down a little. What he may be saying is that he doesn’t think you deserve your luck.

“Just think of all the things you have to be thankful for ”is another noise that says one thing and means another . It could mean that the speaker is trying to get you to see your problem as part of your life as a whole. But is he? Wrapped up(包藏) in this phrase is the thought that your problem isn’t important. It’s telling you to think of all the starving people in the world when you haven’t got a date for Saturday night.

How can you tell the real meaning behind someone’s got a date for Saturday night? Good look at the person talking. Do his words fit the way he looks? Does what he says agree with the tone of voice? His posture(姿态)?The look in his eyes? Stop and think. The minute you spend thinking about the real meaning of what people to you may save another mistake.

小题1:This passage is mainly about_____.

A.how to interpret(understand) what people say

B.what to do when you listen to others talking

C.how to avoid mistakes when you communicate with people

D.why we go wrong with people sometimes小题2:According to the author, the reason why we go wrong about our friends is that_______.

A.we fail to listen carefully when they talk

B.we tend to(倾向)doubt what our friends say

C.people usually state one thing but means another

D.people tend to be annoyed when we check what they say小题3:In the sentence “Maybe he doesn’t see it himself.”In the second paragraph, the pronoun “it”refers to____.

A.being friendly

B.a bit of envy

C.lucky dog

D.your luck小题4:When we listen to a person talking , the most important thing for us to do is _______.

A.notice the way the person is talking

B.take a good look at the person talking

C.mind his tone, his posture and the look in his eyes

D.examine the real meaning of what he says based on his manner, his tone and his posture