问题 阅读理解

阅读理解。

    In the world, soccer of football is the most popular sport. This is because many countries have wonderful

teams for the World Cup. The World Cup is held every four years.

    To remember 2002 FIFA World Cup, children from different countries and more than 60 children from

Japanese schools came together and spent three weekends drawing a big picture called "Dream (梦幻) World

Cups" in Japan. The children drew animals, flowers and people playing soccer under a blue bright sky. They

wished each football team good luck by drawing the flags (旗帜) of all the countries that will take part in the

World Cup in Japan and South Korea. The picture was put up in a park near a playground in Yokohama. Some

football teams will have games there.   

    Are you a football fan (迷)? The World Cup makes more and more people interested in football Teenagers

(青少年) like playing and watching football. Many of them love some football stars so much that they get the

pictures of their favorite players on the walls of their rooms. That is the way to show their love for the World

Cup as children in Japan.

1. If a country wants to take part in the World Cup, she must have ______. [ ]

A. many football fans

B. a very good team

C. many football player

D. a big playground

2. The next World Cup will be held in ______. [ ]

A. 2006   

B. 2007     

C. 2005      

D. 2004

3. From the passage, in the picture children drew many things except ______. [ ]

A. people playing football

B. pictures of some football stars

C. a sunny sky

D. flowers

4. In "Dream World Cup", the children drew the flags of some countries ______. [ ]

A. to show their love for their owe country  

B. to tell the people their stories

C. to show their good wishes for the football teams

D. to show their new ideas about football

5. Many teenagers owe the pictures of some football stars because ______. [ ]

A. they are interested in football  

B. they are football fans

C. they think their favorites players are great   

D. all of A, B and C

答案

1-5: BABCD

单项选择题

某中外合资工业制造公司,为增值税一般纳税人,2000年1月开业。2007年适用税率为15%,2008年为减半征收的第二年,企业有关生产、经营资料如下:
(1)取得产品销售收入2300万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率20%)、提供设计服务取得收入120万元;
(2)发生产品销售成本1100万元;发生销售费用430万元;
(3)发生财务费用220万元,其中:1月1日以集资方式筹集生产性资金300万元,期限1年,支付利息费用30万元(同期银行贷款年利率6%);4月1日向银行借款500万元用于建造厂房,借款期限1年,当年向银行支付了3个季度的借款利息22.5万元,该厂房于10月31日完工结算并投入使用,企业全部记入了财务费用;
(4)发生管理费用260万元,其中含业务招待费130万元、母公司为其提供管理咨询服务,开具发票,企业支付管理咨询费60万元;
(5)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对南方灾区的重建捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元);
(6)本年12月购入一套环境保护专用设备自用,取得增值税专用发票300万元,增值税款51万元(增值税不符合退税条件);
(7)当年支付残疾人工资为34万元,已按实际发生额计入当期成本费用。
其他相关资料:购买的环保专用设备符合国家相关抵免税政策。
根据上述资料和税法有关规定,回答下列问题:

计算2008年企业应缴纳的企业所得税为( )万元。

A.50.45

B.51.45

C.60.45

D.8.06

单项选择题