问题 多项选择题

企业发生的下列费用中,不得在企业所得税前扣除的有( )。

A.甲为法国公司设在中国境内的机构,当年发生总机构分摊费用50万元

B.乙企业因接受M公司投资,因此按协议约定乙每年向M公司支付50万元管理费

C.丙与N同为总公司下设分厂,财务均独立核算,丙租用N设备一台,按约定需支付50万元费用

D.丁企业向某商业企业借款,当年发生利息25万元,经审核利率未超过同类同期商业银行贷款利率

答案

参考答案:B,C

解析: 企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费,以及非银行企业内营业机构之间支付的利息,不得扣除。
[相关考点] 准予在企业所得税前扣除的项目。

阅读理解

阅读短文,选择正确选项。

       British teenagers cost their parents an average (平均) of£9,000 a year. Where does their money come

from? And what do they like to spend it on? Let's see what the two boys said.

       Emil, 15, lives with his parents, two brothers and one sister.

       Income (收入): Every week I get£30 from my parents. I usually spend it going out with my friends.

       Expenditure (花费): I have two phones. My parents pay for one — it's£25 a month — and I pay for the

other. If I need clothes, and I really need them, my mum will give me the money. I pay £6 for my hair cut.

       Tom, another boy, 17, lives with his parents. They give some extra (额外的) money when he has used up

the money he gets from a part-time job.

       Income: I've got a part-time job. I do two evenings a week and on Sundays. My monthly wage (工资) is

about£220. If I have used up my wages, I ask for a bit of money. If I ask my dad, he gives me the money and

then I have to pay him back at the end of the month, but my mum just gives me the money and says, "All right.

Have a good time!"

       Expenditure: I usually save up my pay for the things I want. If I need a little bit of extra money, I'll ask for

it as a present. But if I want anything else that costs more, I will spend some of my wages on it. My dad pays

£25 for my monthly phone calls. I think he pays for it because he wants me to be able to keep in touch with

them.

1. How much money does Emil get from his parents each month? [ ]

A. £80.

B. £90.

C. £100.

D. £120.

2. From the passage, we can learn that Emil ______. [ ]

A. is the only child in the family

B. lives in a big family

C. lives with his grandparents

D. has two sisters and a brother

3. Tom's father pays for ______ for him. [ ]

A. his clothes

B. his haircut

C. his monthly phone calls

D. his presents

选择题