问题 单项选择题

某生产企业2008年生产、经营活动和其他经济业务如下:
(1)全年销售收入3000万元,销售成本2000万元,应交增值税510万元,营业税金及附加60万元;其他业务收入为100万元,其他业务支出50万元。
(2)销售费用200万元,其中广告费为70万元。
(3)管理费用300万元,其中业务招待费20万元。
(4)财务费用50万元。
(5)营业外支出60万元,其中含支付税务罚款2万元.支付某公司开业赞助费1万元。
(6)投资收益18万元,其中国债利息收入1万元,从珠海的联营公司分回税后利润17万元。(该联营公司适用15%的税率)

该企业2008年应纳企业所得税为( )。

A.96.75

B.97.75万元

C.101.25万元

D.102万元

答案

参考答案:B

解析: 会计利润=3000-2000-60+100-50-200-300-50-60+18=398(万元)
2008年应纳税所得额=398-18(免税收入)+8(业务招待费调增)+3(税务罚款和开业赞助费调增)=391(万元)
应纳所得税额=391×25%=97.75万元。

选择题
单项选择题

In most aspects of medieval life, the closed corporation prevailed. But compared to modern life, the medieval urban family was a very open unit: for it included, as part of the normal household, not only relatives by blood but a group of industrial workers as well as domestics whose relation was that of secondary members of family. This held for all classes, for young men from the upper classes got their knowledge of the world by serving as waiting men in a noble family: what they observed and overheard at mealtime was part of their education. Apprentices lived as members of the master craftsman’s family. If marriage was perhaps deferred longer for men than today, the advantages of home life were not entirely lacking, even for the bachelor.
The workshop was a family; likewise the merchant’s counting house. The members ate together at the same table, worked in the same rooms, slept in the same or common hall, converted at night into dormitories, joined in the family prayers, participated in the common amusements.
The intimate unity of domesticity and labour dictated the major arrangement within the medieval dwelling-house itself. Houses were usually built in continuous rows around the perimeter of their gardens. Freestanding houses, unduly exposed to the elements, wasteful of the land on each side, harder to heat, were relatively scarce: even farmhouses would be part of a solid block that included the stables, barns and granaries. The materials for the houses came out of the local soil, and they varied with the region. Houses in the continuous row forming the closed perimeter of a block, with guarded access on the ground floor, served as a domestic wall: a genuine protection against felonious entry in troubled times.
The earliest houses would have small window openings, with shutters to keep out the weather; then later, permanent windows of oiled cloth, paper and eventually glass. In the fifteenth century, glass, hitherto so costly it was used only for public buildings, became more frequent, at first only in the upper part of the window. A typical sixteenth-century window would have been divided into three panels: the uppermost panel, fixed, would be of diamond-parted glass; the next two panels would have shutters that opened inwards; thus the amount of exposure to sunlight and air could be controlled, yet on inclement days, both sets of shutters could be closed, without altogether shutting out our light. On any consideration of hygiene and ventilation this type of window was superior to the all-glass window that succeeded it, since glass excludes the bactericidal ultra-violet rays.

Where could you have expected to find glass used in the fourteenth century

A. In small windows in private houses.
B. In buildings designed for public use.
C. Forming one part of a window protection.
D. Behind protective shutters.