问题 单项选择题

某工业企业2009年度实现销售收入16000万元,列支的业务招待费为90万元,在计算企业所得税时允许列支的业务招待费是( )。

A.90万元
B.80万元
C.54万元
D.48万元

答案

参考答案:C

解析: 计算过程:实际发生额的60%为54万元;销售收入的5‰为:16000×5‰=80万元。所以允许列支的业务招待费为54万元。

阅读理解

There are two deaf(聋的) men in a small village. One is Mr. White and the other is Mr. Black. They live near to each other. They are good friends.

Mr. White and Mr. Black often talk together. They talk about all kinds of things. Sometimes they are worried about their hearing. But one thinks the other is much deafer.

One day Mr. Black comes to see Mr. White. Mr. White is sitting on a chair, He is having a rest. Mr. Black stops at the door and asks, “Can you hear me?” There is no answer. Mr. Black goes nearer and asks again, “Can you hear me?” Again he doesn’t hear any answer. Mr. Black is quite pleased. Still he goes nearer and asks for the third time, “Can you hear me?” Still there is no answer. At last Mr. Black goes up to Mr. White and calls, “Now I know you are much deafer than me. You don’t hear my questions.” “I’m much deafer?” says Mr. White. “No, I answer you three times. But you do not hear my answer.”

小题1: Mr. White and Mr. Black are               .

A.brothers

B.in the city

C.not near to each other

D.in the same village.小题2:Mr. White and Mr. Black often            together.

A.talk

B.have a rest

C.sit at home

D.go out for a walk小题3: One day Mr. Black talks with Mr. White                  .

A.in Mr. Black’s house

B.in the street

C.at the door of Mr. White’s house

D.happily小题4: Which one is right?                

A.Mr. White doesn’t answer Mr. Black’s question.

B.Mr. Black doesn’t hear Mr. White’s answer.

C.Mr. White is deafer than Mr. Black

D.Mr. White wouldn’t like to answer Mr. Black’s question小题5:Mr. Black and Mr. White are           men, I think.

A.interesting

B.good

C.bad

D.blind

选择题