问题 单项选择题

甲服装生产企业2014年5月与乙公司达成债务重组协议,甲以自产的服装抵偿所欠乙公司一年前发生的债务150万元,该服装成本100万元,市场价值120万元。另外甲企业库存衣服因管理不善发生损失,账面成本为5万元,其中外购原材料成本3万元。就这两项业务甲企业应纳的企业所得税是()万元。

A.6.02

B.6.15

C.3.62

D.7.4

答案

参考答案:A

解析:可扣除的财产损失=5+3×17%=5.51(万元)视同销售所得=120-100=20(万元),债务重组所得=150-(120+120×17%)=9.6(万元)。该项重组业务应纳企业所得税=(20+9.6-5.51)×25%=6.02(万元)

阅读理解

Mr. Zhang was a sports fan. He worked in a hospital in the capital. He was busy all the time and had little time to have a rest. And one day he felt unwell and couldn't go on working. He decided to spend a week's holiday in a quiet village where he could go swimming or fishing. He got off at a small railway station and soon got to a quiet village. He took a room hotel and went to sleep as soon as he had a good meal.

At first Mr. Zhang enjoyed himself there. He could do everything he wanted and went wherever he liked. Nobody disturbed him and knocked at the door at midnight. But on the fourth day he was in trouble. After lunch it was very hot. He went swimming in the river. Suddenly he saw a beautiful bird in a big tree. He wanted to catch it, so he walked to it, but it found him and flew away ans soon as gone. He began to pick some flowers in the forest and before long he lost his way.

The sun had gone down and night had fallen before Mr. Zhang found a small restaurant in another village. He came in and told them to bring him some bread, two eggs and a glass of tea. After a while his food was brought. Soon he ate up all the bread and eggs. When he was going to have the tea, he found there was a fly in the glass.

“ What's in my tea?” Mr. Zhang called out, “ A fly”

“ It's impossible, sir.” said the owner of the restaurant, “ I had told them to pick all the flies out of your tea before they brought it to you!”

小题1:From the story we can guess Mr. Zhang may be a        .

A.engineer

B.doctor

C.tour guide

D.translator小题2:Mr. Zhang decided to take this holiday because        .

A.he was too tired to go on working

B.he was very busy all the time

C.he was paid a lot of money

D.he liked swimming and fishing小题3:Mr. Zhang hoped to spend a week's holiday by        ..

A.catching birds

B.swimming or fishing

C.picking flowers

D.having good meals every day小题4:Mr. Zhang went to the village from home        ..

A.by bus

B.by car

C.on foot

D.by train小题5:Mr. Zhang didn't enjoy himself in the village, did he?

A.No, he wasn't.

B.Yes, he was

C.No, he didn't

D.Yes, he did.

阅读理解

第二部分 回答问题(共4小题;每小题2分,满分8分)

阅读下面短文,根据第9 至第12小题的具体要求,简单回答问题。

There are amazing things in the world. The story about Nessie, the Loch Ness Monster(尼斯湖水怪), is one of the widely spread legends(传说) in the early 20th century.

On July 22, 1933, two visitors, Mr. and Mrs. George Spices, were driving along one of the most famous lakes in the highlands of Scotland. Suddenly they saw an animal on the road in front of them. Unlike any other animals that they had seen before, it had a very big body and a very small head, but no legs. When Mr. and Mrs. Spices saw it, it was moving towards the lake like a snake. Later on, the animal was described like a long black or green dinosaur, and it was informally called Nessie.

Soon, stories about this strange animal and Loch Ness became famous all over the world. Now people are still interested in Nessie and many visit Loch Ness so that they can see Nessie.

There are different opinions on this legend among scientists. Anyway, they are all sure that a kind of large animal lives in the lake and believe that they are going to find out what it is some day.

9. When did Mr. and Mrs. Spices see Nessie?(不超过4个单词)

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10. Where is Loch Ness?( 不超过2个单词)

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11. Why do many people visit Loch Ness?(不超过3个单词)

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12. What is the thing that all scientists are sure about Loch Ness?(不超过13个单词) 

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