问题 单项选择题

甲企业2012年发生合理的工资薪金支出100万元,发生职工福利费18万元,职工教育经费1.5万元。已知,在计算企业所得税应纳税所得额时,职工福利费支出、职工教育经费支出的扣除比例分别为不超过工资、薪金总额的14%和2.5%。根据企业所得税法律制度的规定,甲企业计算2012年企业所得税应纳税所得额时,准予扣除的职工福利费和职工教育经费金额合计为()。

A.100×14%+1.5=15.5(万元)

B.14+100×2.5%=16.5(万元)

C.18+1.5=19.5(万元)

D.18+100×2.5%=20.5(万元)

答案

参考答案:A

解析:(1)职工福利费税前扣除限额=100×14%=14(万元),实际发生18万元,超过扣除限额,税前准予扣除14万元;(2)职工教育经费税前扣除限额=100×2.5%=2.5(万元),实际发生1.5万元,未超过扣除限额,准予全额税前扣除;(3)准予扣除的职工福利费和职工教育经费金额合计=14+1.5=15.5(万元)。

阅读理解

The airline lost your baggage. The hotel laundry(洗衣房) ruined your favorite shirt. The taxi driver overcharged you. When you're abroad, sometimes things go wrong. Now you can do something about it! Use these tips when you want to express an effective complaint in English.

No matter how unfair the situation, it's best to phrase your complaint politely. In English, you'll sound more polite if you use indirect language. Here are some examples:

“I'm sorry to bother you...” Starting a complaint like this puts the listener who may have heard many complaints that day at ease. Use this phrase if the situation isn't that serious. For example, "I'm sorry to bother you, but I wanted a baked potato, not fries."

“Can you help me with this?” Everyone would much rather be asked to do something than told! So try phrasing your complaint as a request for help: "Can you help me with this? My shirt came back from the laundry without buttons."

“I'm afraid there may be a misunderstanding.” This is a polite way of saying, "Your information is wrong. Please fix it now." You'll most likely use this phrase if you made reservations(预定) for a flight, hotel or restaurant, and when you arrive, it's not what you expected. For example, "I'm afraid there may be a misunderstanding. I requested a non-smoking room."

“I understand it's not your fault...” Often when you make a complaint, you deal with a person who was not directly responsible for the problem. But the problem isn't your fault, either! This phrase is helpful when you need swift action. Tell the person you're dealing with you understand they're not at fault and then directly state the problem: "I understand it's not your fault, but the airline promised they would deliver my baggage yesterday."

“Excuse me, but I understood that...” Using this phrase lets the person know you're well-informed and are suspicious they might be trying to take advantage of you. Don't say, "Hey! You're trying to cheat me!" Instead, start indirectly by stating what you know to be true: "I understood that the taxi ride to the airport was only 25 dollars." Then give them an opportunity to do the right thing.

小题1:What’s the purpose of this passage?

A.To give an introduction of life abroad.

B.To give suggestions on how to learn English.

C.To offer advice on giving complaints in English.

D.To offer guides to those who travel around the world.小题2:According to the passage, if we meet an unfair situation, we’d better                 .

A.state our complaints politely

B.go for the police immediately

C.use indirect language to hurt people

D.fight against the one who is responsible小题3:Why should we start a complaint with polite phrases?

A.Because the situation is never serious.

B.Because the listener may not speak English.

C.Because it can help solve the problem more easily.

D.Because we should be always in good manners abroad.小题4:Several effective complaints in English are mentioned above EXCEPT        .

A.“Can you help me with this?”

B.“I understand it’s not your fault.”

C.“Hey! You’re trying to cheat me!”

D.“I’m afraid there may be a misunderstanding.”

判断题