问题 单项选择题

某股份有限公司2008年实现利润总额2 500万元,各项资产减值准备年初余额为810万元,本年共计提有关减值准备275万元,冲销某项资产准备30万元。该公司所得税采用资产负债表债务法核算,2008年使用的所得税税率为25%,而2008年以前使用的所得税税率为33%。按税法规定,计提的各项资产减值损失均不得在应纳税所得额中扣除;2008年度除计提的各项资产减值准备作为暂时性差异外,无其他纳税调整事项;可抵扣暂时性差异转回时有足够的应纳税所得额。则该公司2008年度发生的所得税费用为( )万元。

A.689.8

B.560.2

C.679.2

D.625

答案

参考答案:A

解析: 应交所得税=(2 500+275-30)×25% =686.25(万元);至2008年初累计产生的可抵扣暂时性差异因税率降低而调减的递延所得税资产=810×(33%-25%)=64.8(万元)(贷方);2008年产生的可抵扣暂时性差异对递延所得税资产的影响数=(275-30)×25%=61.25(万元)(借方);因此,2008年度发生的所得税费用=686.25+64.8-61.25=689.8(万元)。

填空题
完形填空

Although I love my life ,it hasn't been a lot of fun as I've been ill for 28 years

Music has always been a great love of mine and ,in my 20s,when my_21_was move manageable ,I  22  ten years as a professional singer in restaurant .playing and singing falk songs.  23 that was years ago and times have changed . __24__ I live with my mother on a country farm .

Two years ago,I decided that I would need to love some kind of extra work to _25_ my disability pension (残疾抚恤金)._26_ I needed to sleep in afternoons.I was limited in my  _27_I decided that I would consider    28     to singing in restaurants.

My family are all musicians ,so I was _29 when I went into our local music store .I explained that I waned to sing again but using  recurded knraoke music I knew that discs were very expensive and I really didn't have a lot of  _30 to get started ,And    31    you find only three to four songs out of ten on a disc that you can __32__use.

When I told the owner of the shop about my    33  ,he gave me a long use the gave me a long ,thoughtful  __34__.

“This means a lot to you , doesn't it ?"be said . “Come with me.”

He led me    35  the crowded shop and to a bench with a large professional karaoke box on it.  He placed his large hand   36  on his treasure and said . “I have 800 karaoke songs in here. You can take your   37    and I´ll record them for you .That should get you started.”

 38   . Thanking him, I made a time with him to listen to all the songs and choose   39  that I could sing . I have come full circle with his help.

His   40  still warms my heart and makes me do just that bit extra , which I have the chance.

小题1: 

A.loneliness

B.sadness

C.tiredness

D.sickness小题2:  

A.set

B.enjoyed

C.kept

D.shared小题3:  

A.Gladly

B.Eventually

C.Unfortunately

D.Surprisingly小题4:  

A.Now

B.Then

C.Some time

D.Meanwhile小题5: 

A.add up to

B.make up for

C.get nd of

D.take advantage of小题6:  

A.If

B.As

C.Though

D.Before小题7:  

A.movement

B.condition

C.choices

D.positions小题8:  

A.reaching out

B.living up

C.getting on

D.going back小题9: 

A.recognized

B.interviewed

C.found

D.invited小题10: 

A.money

B.time

C.energy

D.knowledge小题11: 

A.thus

B.ones

C.seldom

D.often小题12:  

A.actually

B.hardly

C.nearly

D.formerly小题13: 

A.job

B.family

C.idea

D.offer小题14: 

A.face

B.view

C.look

D.sight小题15:  

A.over

B.along

C.towards

D.through小题16: 

A.Unhappily

B.lovingly

C.pitifully

D.gratefully小题17: 

A.pick

B.turn

C.role

D.step小题18: 

A.had to cry

B.ought to cry

C.should have cried

D.could have cried 小题19: 

A.more

B.the ones

C.few

D.the rest小题20: 

A.courage

B.devotion

C.kindness

D.rust