问题 阅读理解

阅读理解。

     Since my retirement (退休) from teaching music in 2001, I have spent a good deal of time painting as an

artist. I actually began drawing again in the summer of 1995 when my father died, so perhaps I was trying

to recover from the loss of my father, or maybe it was just that it brought back memories of him. In any case,

I drew pen and ink animals and landscapes (风景画) much influenced (影响) by Kernel and St. John for five

years.

     For some strange reason, I had been waiting until my retirement to start doing watercolors again, but as

soon as I walked out of the school door for the last time I picked up my brushes and rediscovered Andrew

Wyeth, who quickly became my favorite artist. I had looked through all the art books I had on my shelves

and found his watercolors to be the closest to how I thought good watercolors should look. So I painted

landscapes around Minnesota for three years and tried out many other types of painting. However, watercolors

remained my first choice, and I think I did my best work there, showing my painting at a number of art

exhibitions.

     Art is now together with my piano playing and reading. There is a time for everything in my world, and it

is wonderful to have some time doing what I want to do. As Confucius once said, "At seventy I can follow

my heart's desire."

1. What is the text mainly about?

A. Learning to paint in later life.

B. How to paint watercolors.

C. An artist-turned teacher.

D. Life after retirement.

2. The author started drawing again in 1995 because _____.

A. he hoped to draw a picture of his father

B. he couldn't stop missing his father

C. he had more time after retirement

D. he liked animals and landscapes

3. We can infer from the text that the author _____.

A. had been taught by Kernel and St. John

B. painted landscapes in Minnesota for 5 years

C. believed Wyeth to be the best in watercolors

D. started his retirement life at the age of seventy

4. How does the author probably feel about his life as an artist?

A. Very enjoyable.

B. A bit regretful.

C. Rather busy.

D. Fairly dull.

答案

1-4: DBCA

单项选择题
单项选择题

某市一家彩电生产企业,为增值税一般纳税人,适用企业所得税税率25%。2009年生产经营业务如下:  (1)全年直接销售彩电取得销售收入8000万元(不含换取原材料的部分),全年购进原材料,取得增值税专用发票,注明税款850万元(已通过主管税务机关认证)。  (2)2月,企业将自产的一批彩电换取A公司原材料,市场价值为200万元,成本为130万元’企业已做销售账务处理,换取的原材料价值200万元,双方均开具了专用发票。  (3)企业接受捐赠原材料一批,价值100万元并取得捐赠方开具的增值税专用发票,进项税额17万元,该项捐赠收入企业已计入营业外收入核算。  (4)1月1日,企业将闲置的办公室出租给B公司,全年收取租金120万元。  (5)企业全年彩电销售成本4800万元(不含换取原材料的部分);发生的销售费用为1800万元(其中广告费为1500万元),管理费用为800万元(其中业务招待费为90万元,新产品开发费为120万元);财务费用为350万元(其中向自然人借款的利息超标10万元)。  (6)已计入成本、费用中的全年实发工资总额为400万元(属于合理限度的范围),实际发生的职工工会经费6万元、职工福利费60万元、职工教育经费15万元。  (7)对外转让彩电的先进生产技术所有权,取得收入700万元,相配比的成本、费用为100万元(收入、成本、费用均独立核算)。  (8)6月,企业为了提高产品性能与安全度,从国内购入2台安全生产设备并于当月投入使用,增值税专用发票注明价款400万元,进项税68万元,企业采用直线法按5年计提折旧,残值率8%(经税务机构认可),税法规定该设备直线法折旧年限为10年。  (9)全年发生的营业外支出包括:通过当地民政局向贫困山区捐款130万元,违反工商管理规定被工商处罚6万元。  假定上述租金收入不考虑房产税和印花税。  根据以上资料,回答下列问题:

2009年度企业计算应纳税所得额时可直接扣除的税费是( )万元。

A.43.10

B.49.10

C.66.10

D.94.10