问题 单项选择题

环海公司为国有商业企业,其注册资本为人民币3000万元,2009年该企业从其关联企业借款1000万元,发生借款利息110万元。根据我国《企业所得税法》的规定,准予扣除的利息支出为( )万元。

A.110
B.65
C.80
D.105

答案

参考答案:A

解析: 纳税人从关联方取得的借款金额超过其注册资本的50%的,超过部分的利息支出,不得在税前扣除,即纳税人借款金额中相当于注册资本50%部分的利息支出才允许在税前扣除。在本题中,准予扣除利息支出的借款为1500万元,而环海公司只借了1000万元,故其利息可以全额扣除。

解答题
阅读理解

Making an apology is not the same as making amends. Sometimes we apologize just because it’s the easiest thing to do. What’s actually important is to identify where we go wrong, take full responsibility for our mistakes and , if possible, try to make up for them.

A recent case involving Hewlett-Packed, the US computer giant, shows the importance of presenting a sincere apology. The Chinese consumers who had bought notebook computers of certain models, which have been put on Chinese market since 2007, suffered a massive flash screen failures and overheating problems. Through investigation, Chinese AQSIQ(国家质检总局) identified these HP computers had quality problems and HP admitted this. HP made a proposal that they would extend the warranty period of such computers, but this could not satisfied the consumers. What they needed was a thorough description of the truth. HP has “sincerely” apologized. But the consumers remain angry, and say that only a product recall—as HP has done in the past—will prove that the apology is sincere.

Another apology that fell flat on its face was that of Thierry Henry, the famous French footballer. His deliberate handball in November 2009 created the goal which knocked Ireland out of the 2010 World Cup. The incident caused great anger in the football world, and eventually Henry issued and apology. Two days later, he wrote, “I’m not the referee…but if I hurt someone I’m sorry.” Better late than never, perhaps, but even then he passed the blame onto the referee!

Such high-profile cases, which attract a lot of publicity often under the spotlight, but similar incidents occur in our everyday lives. Stress caused by schoolwork and tiredness can sometimes result in outbursts of anger against friends and family. Have you ever lost your temper for minor reasons? After calming down, most people are quick to realize their mistake and apologize. But it’s just as important to identify what caused the error in the first place and take action to ensure it doesn’t happen again.

No one should hold a negative attitude to making a sincere apology. Empty words are easy to say, but they are as useless as they sound. A real show of remorse demands hard work and commitment to put error right. 

46. What does the author intend to tell us in the case of HP?

A. A true apology needs sincere actions.

B. HP should recall all the faulty computers.

C. Good quality makes a good company.

D. A company should apologize and pay for their mistakes.

47. According to the author, when we do anything wrong we firstly __________ .

A. make an apology face to face honestly

B. admit we were wrong and try to make the wrong right

C. take the responsibility for apologizing to others

D. choose the easiest thing to do

48. We can infer from the case of Thierry Henry that ______________ .

A. It’s never too late to say “I’m sorry.”

B. Writing an apology is not a good idea.

C. Henry didn’t identify his fault.

D. The football fans were mad with Henry.

49. Which of the following can best explain the word “commitment” in the last paragraph?

A. decision                B. promise             C. agreement                D. responsibility

50. What’s the best title of this passage?

A. What really puts things right                     

B. Don’t apologize easily

C. Making an apology—no one is out of exception

D. How to judge an apology—sincere enough?