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问题 单项选择题

内资企业计征所得税时，下列项目中当年可全额在税前扣除的是( )。

A．企业支付代销单位的代销手续费
B．制药企业的广告费
C．融资租赁方式支付的租赁费
D．逾期2年以上仍未收回的应收账款

答案

参考答案：A

解析： B项当年只能扣除销售收入25%的部分，C项中的租金不能扣；D项为3年。

单项选择题


假设刘明与王丽是你的新客户，目前正面临生涯与家庭上的转变，需要金融理财师协助规划。经过初步沟通面谈后，你获得了以下家庭、职业与财务信息：
一、案例成员
家庭成员年龄职业身体状况
刘明28某饭店部门经理佳
王丽(刘明的未婚妻)26某公司秘书佳
二、收支情况
1．收入情况：刘明每月收入4000元，年终奖为3个月工资，预计未来每年调薪200元；王丽每月收入3000元，年终奖为2个月工资，预计未来每年调薪100元。
2．支出情况：婚前刘明每月支出2500元，王丽每月支出2000元。婚后两人决定将月支出控制在3500元。每月房租支出1000元，故每月总开销仍为4500元；每年计划国内旅游一次，预算支出为4000元。
三、保险及资产状况
两人准备下个月结婚。目前两人都没有保险，原有的积蓄预计在支付结婚相关费用后所剩不多。但两人目前没有负债，往后的各项目标规划皆要以双方的储蓄来准备。
四、理财目标
1．教育金规划：计划5年后生一个小孩，出生后每月养育费用现值1000元，并扶养到 22岁，另18岁时需准备大学费用现值100000元；
2．购房规划：打算10年后购房，总价以现值计为50万元；
3．理财规划：打算购买在2007年1月1日平价发行的债券，每张面值1000元，票面利率10%，5年到期，每年12月31日付息；
4．购车规划：打算最近贷款购买一辆价值10万元左右的汽车；
5．退休规划：30年后两人同时退休，退休时希望每个月有现值4000元可以用。
五、假设条件
假设储蓄的投资报酬率为6%，每年生活费用成长率为2%，每年学费成长率为4%，房价成长率为2%，退休后生活费用成长率为2%，并预计退休后生活为20年。

刘明目前完全没有保险，婚后的第一张保单如果以配偶为受益人，以遗属需要法计算，保险事故发生后支出调整率60%，不需扣除配偶的收入，合理的保额为( )万元。

A．54.8

B．78.8

C．109.4

D．124.7
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单项选择题

There is virtually no limit to how one can serve community interests, from spending a few hours a week with some charitable organization to practically full-time work for a social agency. Just as there are opportunities for voluntary service (1) (VSO) for young people before they take up full-time employment, (2) there are opportunities for overseas service for (3) technicians in developing countries. Some people, (4) those who retire early, (5) their technical and business skills in countries (6) there is a special need.

So in considering voluntary or (7) community service, there are more opportunities than there (8) were when one first began work. Most voluntary organizations have only a small full-time

(9) and depend very much on volunteers and part-timers. This means that working relationships are different from those in commercial organizations, and values may be different. (10) some ways they may seem more casual and less efficient, but one should not (11) them by commercial criteria. The people who work with them do so for different reasons and with different (12) , both personal and (13) . One should not join them (14) to arm them with professional experience; they must be joined with commitment to the (15) , not business efficiency. Because salaries are (16) or non-existent many voluntary bodies offer modest expense. But many retired people take part in community service for (17) , simply because they enjoy the work.

Many community activities possible (18) retirement were also possible during one’s working life but they are to be undertaken (19) seriously for that. Retired people who are just looking for something different or unusual to do should not consider (20) community service.

4（）

A.partially

B.partly

C.particularly

D.passionately
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