2012年6月，甲公司终止经营，据统计：该企业全部资产的可变现价_爱下问搜题

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问题单项选择题

2012年6月，甲公司终止经营，据统计：该企业全部资产的可变现价值为20000万元。资产的计税基础为18000万元，负债的计税基础为6500万元，共偿还负债6200万元。支付清算费用合计450万元，其中支付相关税费200万元。则该企业在清算时需要缴纳的企业所得税为( )万元。

A．262.5
B．92.5
C．412.5
D．462.5

答案

参考答案：C

解析：根据公式：清算所得=全部资产可变现价值或交易价格-资产的计税基础+债务清偿损益-清算费用、相关税费，得该企业需要缴纳的企业所得税=[20000-18000+(6500-6200)-450-200]×25%=412.5(万元)。

完形填空

It seems to us that Earth stands quite stable(稳定的). But it is really m all the time. It turns around a make-believe line through its centre. We c this make-believe line Earth’s axis(轴). The t ends of Earth’s axis are its poles. It t Earth 24 hours to travel around its axis once. We look at the sun and say it ‘rises’ and travels across the sky, but the sun doesn’t really do s . It is the turning of E that makes us feel that the sun were moving across the sky. We can’t see the Earth is moving b everything on Earth is turning around it.

As Earth moves around every 24 hours, the first half of Earth faces the sun and then the other h 8 . When our half of Earth is f 9 the sun, we say it is day. When our half is a from the sun, we say it is night. It is the turning of Earth that tells us when to get up and when to go to bed.

问答题简答题

旅客列车运行途中，发生餐车电冰箱不制冷时怎么办？