问题 单项选择题

我国某居民企业2010年度销售货物取得不含税收入4000万元、从境内居民企业分回投资收益20万元、其他业务收入100万元,与收入配比的成本3000万元,全年发生的管理费用、销售费用和财务费用共计600万元,可以在企业所得税前扣除的税金及附加共计125万元,营业外支出80万元(其中通过公益性社会团体对贫困地区捐赠40万元,企业直接对受灾地区捐赠10万元),该企业适用25%的企业所得税税率,假定除此外无其他纳税调整事项。2010年度该企业应缴纳企业所得税( )万元。

A.78.75
B.76.8
C.82.05
D.74.3

答案

参考答案:B

解析: 会计利润=4000+20+100-3000-125-600-80=315(万元),企业发生的公益救济性捐赠支出,不超过年度会计利润总额12%的部分,准予扣除。公益性捐赠的扣除限额:315×12%=37.8(万元),因此,公益性捐赠应调增应纳税所得额=40-37.8=2.2(万元);企业直接对受灾地区捐赠10万元,不得在企业所得税前扣除。应缴纳的企业所得税=(315-20+2.2+10)×25%=76.80(万元)。

阅读理解

阅读理解。

     Kids who receive special education are, without doubt, the hardest working children in any school.

When they are having difficulty learning basic literacy and number concepts, when they break rules,

when they need more services, support and adult attention than their peers, then they are struggling the

hardest. In psychology, we are trained to think that if we are feeling angry or confused when sitting with

a patient, then we are probably feeling just what our patient is feeling.The same is true for students with

disabilities. Whatever we feel when we work with them, they are probably feeling as they work with us.

     If you have a disability that affects your education, then you have a brain disorder.Because education,

even in mathematics, is largely verbal (用言辞), most brain disorders responsible for educational disabilities

affect language, and how you process words and ideas in written and oral form. To imagine how much

effort a child with a language disability spends each school day, imagine yourself attending a school today

taught in a language you had a basic understanding of. Imagine though, that while you seem fluent to others,

you have trouble when people talk too fast, use idioms or expressions.

     When adults and classmates blame, or criticize kids who receive special education, they are struggling

with their own confusion.It is difficult to imagine the world as it is lived by someone with an educational

disability. It is difficult to understand how someone who can be so "normal" can have so many problems.

It is so easy to imagine that if they just tried harder...without understanding that just to do the ordinary, kids

with disabilities are making an extraordinary effort.

1. What is the purpose of the author by writing the passage?

A. to introduce how hard to be a special education teacher.

B. to think highly of the children with disabilities.

C. to show the disabled have much trouble in understanding.

D. to call on the society to care for the disabled.

2. If a disabled kid learns number concepts, he ______.

A. won't work as hard as a normal.

B. will work double as hard as a normal.

C. will be as patient as the normal.

D. will think of his disability first.

3. If a kid has a disability affecting his education, he will ______.

A. have a hard time using the language.

B. be too foolish to learn maths.

C. not understand what others are saying.

D. have a lot of trouble in remembering words.

4. Before you intend to blame a kid receiving special education, _______.

A. you should try to understand what he is saying.

B. you should imagine the world he lives in.

C. you should imagine yourself in his shoes.

D. you should think of the education he has received.

填空题