问题 单项选择题

环海公司为国有商业企业,其注册资本为人民币3000万元,2009年该企业从其关联企业借款1000万元,发生借款利息110万元。根据我国《企业所得税法》的规定,准予扣除的利息支出为( )万元。

A.110

B.65

C.80

D.105

答案

参考答案:A

解析: 纳税人从关联方取得的借款金额超过其注册资本的50%的,超过部分的利息支出,不得在税前扣除,即纳税人借款金额中相当于注册资本50%部分的利息支出才允许在税前扣除。在本题中,准予扣除利息支出的借款为1500万元,而环海公司只借了1000万元,故其利息可以全额扣除。

单项选择题

I was a single parent of four small children, working at a low paid job. Money was always tight, but we had a (1) over our heads, food on the table, clothes on our backs, and if not a lot, always (2) . Not knowing we were poor, my kids just thought I was (3) . I’ve always been glad about that.

It was Christmas time, and although there wasn’t (4) for a lot of gifts, we planned to celebrate with a family party. But the big (5) for the kids was the fun of Christmas (6) .

They planned weeks ahead of time, asking (7) what they wanted for Christmas. Fortunately, I had saved MYM120 for (8) to share by all five of us.

The big (9) arrived. I gave each kid a twenty-dollar bill and (10) them to look for gifts of about four dollars each. Then everyone scattered. We had two hours to shop; then we would (11) back at the "Santa’s Workshop"

Driving home, everyone was in high Christmas spirits, (12) my younger daughter, Ginger, who was unusually (13) She had only one small, flat bag with a few candies—fiftycent candies I was so angry, but I didn’t say anything (14) we got home. I called her into my bedroom and closed the door, (15) to be angry again. This is what she told me.

"I was looking (16) thinking of what to buy, and I (17) to read the little cards on the ’Giving Trees’. One was for a little girl, four years old, and all she (18) for Christmas was a doll. So I took the card off the tree and (19) the doll for her. We have so much and she doesn’t have anything. "

I never felt so (20) as I did that day.

13()。

A.day 

B.chance 

C.cheque 

D.tree

问答题