问题 单项选择题

甲制药公司为增值税一般纳税人,注册资本金2000万元,职工年均800人。2004年相关生产、经营资料如下:
(1) 公司坐落在某市区,全年实际占用土地面积共计140000平方米,其中:公司办的职工子弟学校占地10000平方米、幼儿园占地4000平方米、非独立核算的门市部占地 6000平方米、职工宿舍占地40000平方米、生产经营场所占地80000平方米。
(2) 公司上年末结转到本年度的固定资产原值共计5200万元,其中:房产原值3200万元,机器设备原值2000万元。6月将房产原值200万元的仓库出租给某商场存放货物,从7月1日收取租金,出租期限2年,共计租金48万元。预收半年租金12万元,其余的在租用期的当月收取。
(3) 2004年实现不含税销售收入6000万元,购进货物准予扣除的进项税额820万元。
(4) 应扣除的销售产品成本3400万元;发生销售费用800万元,其中:含广告宣传费 500万元;发生财务费用110万元,其中:1月 1日向关联企业借款1500万元,借期1年,支付利息费用90万元,同期银行贷款的年利息率为5%;发生管理费用650万元(不包括有关税金),其中:含业务招待费25万元,新产品开发费用60万元(2003年公司发生新产品开发费用30万元);全年计入成本、费用中的实发工资总额800万元,并按照规定的比例计算提取了职工工会经费、职工福利费和职工教育经费,取得了工会相关票据。
(5) 8月发生意外事故,经税务机关核定库存的从一般纳税人购进的原材料损失50万元,10月取得了保险公司赔款10万元;9月8日通过教育部门向农村义务教育捐款8万元。
(提示:城镇土地使用税每平方米单位税额2元;房产税计算余值时的扣除比例 20%;人均月计税工资标准800元。)
请根据所给资料,回答下列问题:

该企业2004年应纳企业所得税( )万元。

A.305.33

B.384.2

C.326.95

D.328.63

答案

参考答案:C

解析:应纳税所得额=6012-3400-76.05-850-646+[800×(1/14%+2%+1.5%)-902.4]-56.8- 60×50%=990.75万元
应纳所得税=990.75×33%=326.95万元

单项选择题

Proper arrangement of classroom space is important to encouraging interaction. Most of us have noticed how important physical setting is to efficiency and comfort in our work. College classroom space should be designed to encourage the activity of critical thinking. We may be approaching the twenty-first century, but step into almost any college classroom and you step back in time at least a hundred years. Desks are normally in straight rows, so students can clearly see the teacher but not all their classmates. The assumption behind such an arrangement is obvious. Everything of importance comes from the teacher.
With a little imagination and effort, unless desks are fixed to the floor, the teacher can correct this situation and create space that encourages interchange among students. In small or standard-size classes, chairs, desks, and tables can be arranged in a variety of ways. The primary goal should be for everyone to be able to see everyone else. Larger classes, particularly those held in lecture halls, unfortunately, allow much less flexibility.
Arrangement of the classroom should also make it easy to divide students into small groups for discussion or problem-solving exercises. Small classes with movable desks and tables present no problem. Even in large lecture halls, it is possible for students to turn around and form groups of four to six. Breaking a class into small groups provides more opportunities for students to interact with each other, think out loud, and see how other students’ thinking processes operate all essential elements in developing new modes of critical thinking. In courses that regularly use a small group format, students might be asked to stay in the same small groups throughout the course. A colleague of mine, John, allows students to move around during the first two weeks, until they find a group they are comfortable with. John then asks them to stay in the same seat, with the same group, from that time on. This not only creates a comfortable setting for interaction but helps him learn students’ names and faces.

The greatest advantage in allowing each student to find his own group might be that ______.

A. the teacher saves the trouble in doing that
B. learning is made comfortable in this way
C. the teacher can easily remember students’ names and faces
D. brighter students can help slower ones

问答题 简答题