问题 单项选择题

两个8kΩ电阻串联,其等效电阻阻值为()。

A.2kΩ

B.4kΩ

C.16kΩ

D.8kΩ

答案

参考答案:C

问答题

设在国家高新技术产业开发区内的某中外合资经营企业(简称甲企业),经审核被认定为高新技术企业,到1997年底享受定期减免税政策已经期满。1999年年初外方将分得的1998年的税后利润2000万元在西部地区投资开办经营期为8年的生产性企业(简称乙方),并被认定为先进技术企业,甲企业的外方已按规定办理了再投资退税。2000年经考核,乙企业不符合先进技术企业的标准,被撤销先进技术企业的称号。

2000年度甲企业自行计算的应纳税所得额为4000万元。经某会计师事务所审核,发现以下情况:

(1)11月份隐瞒产品销售收入30万元,被处少缴增值税额2倍的罚款已在税前扣除。

(2)转让记帐式国库券收益20万元,与国债利息收入一并已在税前扣除。

(3)技术开发费40万元(比上年增长12%),已按实际发生数在税前扣除。

(4)6月份购进生产设备价值60万元,当月投入使用,该设备按直线法折旧,期限为10年,残值率为10%。企业已将购买设备支出金额在税前一次性扣除。

(5)从境外分支机构取得税后利润150万元(在境外已纳税款80万元),未计入应纳税所得额。

(6)2000年购买国产设备投资200万元。

(甲、乙企业所在地的省政府规定免征3%的地方所得税;甲企业1999年缴纳企业所得税557.9万元)。

要求:

(1)计算甲企业外方应缴回的再投资退税额。

(2)计算甲企业2000年实际应纳企业所得税。

单项选择题

The world is undergoing tremendous changes. The rise of globalization, both an economic and cultural trend that has swept throughout the world, has forged new ground as we enter the 21st century. But are the effects of globalization always positive Some say no.

Michael Tenet, head of the International Institute for Foreign Relations in Atlanta, is worried about current resentment throughout the world toward the rise of globalization. "Ever since the 1980s and the economic collapse of the Asian Tigers in the late 1990s, there has been a re-evaluation of the role of globalization as a force for good," he said. "Incomes in many countries has declined and the gap between the most rich and the most poor has been aggravated. Without further intervention by governments, we could see a tragedy expressed in an increased level of poverty throughout the Latin America and Asia. " Yet George Frank, an influential economist who works on Wall Street, sees no such danger. "Economic liberalization, increased transparency and market-based reforms have positive effect in the long run, even if market mechanisms can produce short-term destabilization problems," he said. "What is most important is that barriers to trade continue to fall so that active competition for consumer goods reduces prices and in turn raises the average level of income. "

Others feel that globalization’s cultural impact may be more important than its economic implications. Janice Yawee, a native of Africa, feels ply that globalization is undermining her local culture and language. "Most of the world’s dialects will become extinct under globalization. We’re paving the world with McDonald’s and English slang. It tears me up inside," she said.

Governments of different countries have had mixed responses to the wave of globalization. The United States is generally seen as an active proponent of greater free trade, and it certainly has enormous cultural influence by virtue of its near monopoly on worldwide entertainment. But other countries, most notably in Europe and developing nations, have sought to reduce the impact that globalization has on their domestic affairs.

"When I was a boy we had very little to speak of," says one Singaporean resident. "Now our country has developed into a booming hub for international finance. " Others, however, are not so optimistic. "Globalization is an evil force that must be halted," a union official at a car plant in Detroit recently commented, "It’s sucking away jobs and killing the spirit of our country.

The views of Michael Tenet and George Frank on globalization are()

A. identical

B. similar

C.complementary

D. opposite