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问题 选择题

我们从一本书中可以探知作者的内心世界，从先民的遗物中可以了解远古的文明。这说明[ ]

A、文化是人类创造的精神产品

B、人所具有的文化素养不是天生的

C、文化是人们社会实践的产物

D、人们的精神产品离不开物质载体

答案

答案：D

问答题

张某系北京市居民，具有注册会计师资格、保险从业资格，2010年取得如下所得：
(1)利用业余时间进行保险业务推销，8月份取得佣金38500元，其中展业成本为19250元；
(2)年前受赠一套门面房，鉴于房市不景气，在年底转让，取得收入280000元，相关数据如下：受赠时的市场价格为248000元，受赠和转让过程中缴纳的相关税金和费用为30000元；
(3)所在单位为职工自建住房，张某获得1套，支付价款52800元，该套住房的建筑成本为89000元，张某停薪留职，取得基本生活费用每月500元；
(4)年底为某企业提供财务顾问服务，取得税后报酬30000元，与其报酬相关的个人所得税由该企业承担；
(5)张某在市区内开办了一家个人独资企业，主营运输劳务。
2010年初，该独资企业报表显示：2010年度运输劳务收入为400000元，成本费用税金等支出合计360000元，年底经聘请的会计师事务所审计，发现下列问题：
①张某在其中列支工资30000元；
②该企业在年底为张某爱人购买一辆小汽车，发票注明价款为78900元；
③该企业计提了坏账准备30000元，计入了管理费用；
④该企业的业务招待费列支23000元；
⑤为某餐饮企业提供运输，收入8500元，双方协商，独资企业下年在餐饮企业消费的账款抵顶，企业没有记账。
(其他相关资料：除题目明确的税种外，不考虑其他税种。)
要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数：

独资企业的业务招待费的税前扣除额；
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填空题

Part 4


Questions 26-45


·Read the following text and decide which answer best fits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

Speaking Her Hind


By the time they turn 55, most Hollywood actresses see their careers start to fade. Not (26) for Susan Sarandon, who will help kick offthe fall movie season with three films.
(27) of the movies are likely to be blockbusters, but Sarandon chooses her (28) more for the stories they tell (29) for their commercial potential. "If we’re very lucky, these films will (30) questions that people will talk about," she says.
She’s done her own share of questioning, and arrived at a place in life (31) she’s not afraid to stand (32) her convictions—and then follow (33) with action. The eldest of nine children in a New Jersey Roman Catholic family, she stumbled into an acting (34) when she attended an audition with her ex-husband, Chris Sarandon. Twenty-five years and five Oscar nominations later, she (35) a Best Actress Academy Award for her role as Sister Helen Prejean in 1995’s Dead Man Waling, a searing film about capital punishment.
By (36) Sarandon was practiced at using her celebrity to (37) causes close to her heart. (38) , while presenting an award at the 1993 Oscars, she and longtime partner Tim Robbins, an actor and director, took 30 seconds of their podium time to speak on (39) of Haitian refugees with AIDS. "At the (40) of acting and activism is imagination," Sarandon says. "I’ve (41) had the ability to imagine being in someone else’s shoes."
She is a supporter of end-hunger and poverty (42) including Heifer International, Madre, and Habitat for Humanity, as (43) as the Center for Constitutional Rights. In the aftermath of September 11, she cooked for workers at Ground Zero, did benefit performances, and befriended firefighters and victims’ families.
Sarandon is (44) hands-on in the role she calls her (45) important—mother of three children.

A．on

B．out

C．in

D．by
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