某软件生产企业为居民企业，2009年销售收入2000万元，期间费用750万元，其中三新费用200万元，广告宣传费用450万元；实际发生的工资支出100万元，职工福利费支出15万元，职工培训费用支出16万元，假定该企业不存在其他纳税调整项目，2009年该企业计算应纳税所得额时，应调增应纳税所得额( )万元。
A．51
B．51.5
C．67
D．67.5
参考答案：A
解析： 广告宣传费扣除限额=2000×15%=300(万元)，实际发生450万元，广告宣传费纳税调增=450-300=150(万元)；三新费用加计扣除额=200×50%=100(万元)，纳税调减；软件企业的职工培训费可全额扣除，福利费纳税调增=15-100×14%=1(万元)；合计纳税调整=150-100+1=51(万元)
| The sun today is a yellow dwarf star. It is fueled by thermonuclear reactions near its center that convert hydrogen to helium. The sun has existed in its present state for about 4 billion, 600 million years and is thousands of times larger than the Earth. By studying other stars, astronomers can predict what the rest of the sun’s life will be like. About 5 billion years from now, the core of the sun will shrink and become hotter. The surface temperature will fail. The higher temperature of the center will increase the rate of thermonuclear reactions. The outer regions of the sun will expand approximately 35 million miles, about the distance to mercury, which is the closest planet to the sun. The sun will then be a red giant star. Temperatures on the earth will become too hot for life to exist. Once the sun has used up its thermonuclear energy as a red giant, it will begin to shrink. After it shrinks to the size of the earth, it will become a white dwarf star. The sun may throw off huge amounts of gases in violent eruptions called nova explosions as it changes from a red giant to a white dwarf. After billions of years as a white dwarf, the Sun will have used up all its fuel and will have lost its heat. Such a star is called a black dwarf. After the Sun has become a black dwarf, the earth will be dark and cold. If any atmosphere remains there, it will have frozen onto the earth’s surface. |
The phrase "throw off" underlined in Paragraph 3 most probably means ______ .
A．eject
B．burn up
C．convert
D．let in