问题 单项选择题

某企业2001年末应从甲公司收取销货款余额80万元,应从乙公司收取劳务款20万元,应从丙公司收取周转借款10万元,若按5%的比例计算,该企业年末应提取的坏账准备金为()。

A.4000元

B.4500元

C.5000元

D.5500元

答案

参考答案:C

解析:测试考生对提取坏账准备金规定范围是否清楚。 按照规定,计提坏账准备的年末应收账款是指纳税人因销售商品、产品或提供劳务等原因,应向购货客户或接受劳务的客户收取的款项,包括代垫的运杂费。年末应收账款还包括应收票据的金额。纳税人发生非购销活动的应收债权以及关联方之间的任何往来账款,不得提取坏账准备金。 因此,本考题中应从甲公司收取销货款余额80万元,应从乙公司收取劳务款20万元,可以计提坏账准备金,故答案C正确。

阅读理解

阅读理解。

     What is a Chinatown? Is it a town in China? Of course not! It is in a foreign country. It is a place where many overseas Chinese live together.

     There are lots of Chinatown in America. The biggest one is in New York. There are about 150,000

people in it. It is the home of Chinese New Yorkers. And it is also a good place to go.

     Shopping in Chinatown: Shopping in Chinatown is fun. You can find lots of things here. Most of them

are made in China. Mott Street is the best place to shop because the things there are very cheap.

     Eating in Chinatown: Chinatown has more than 200 restaurants. You can enjoy traditional Chinese food here. New Silver Palace Restaurant is one of the best restaurants.  don’t   You can eat some Shanghai

food in Evergreen Restaurant.

     Living in Chinatown: Living in Chinatown is comfortable. You can find hospitals, schools, banks,

libraries and supermarkets in it. In some schools, students must study Chinese. Many overseas Chinese

send their children to these schools. They want their children to learn more about China and its culture.

根据短文内容判断正(T)误(F):

( )1. There is only one Chinatown in the USA.

( )2. The Chinatown in New York has a population (人口) of 200,000.

( )3. Many things in Chinatown are made in the USA.

( )4. If you want to eat Shanghai food in Chinatown, you may go to Evergreen Restaurant.

( )5. Many overseas Chinese send their children to the schools where they must study Chinese because 

           they want them to learn more about China and its culture.

单项选择题