（二）阳光股份有限公司（以下称阳光公司）为增值税一般纳税人，适用增值税税率17%、企业所得税税率25%，企业所得税采用资产负债表债务法核算。不考虑增值税、企业所得税以外的其他相关税费。阳光公司2008年度财务报告于2009年3月31日经董事会批准对外报出。假设阳光公司2008年实现利润总额2000万元，2008年年初递延所得税资产和递延所得税负债的余额分别为43.8万元和38.5万元，按净利润的10%提取法定盈余公积。阳光公司2008年度企业所得税汇算清缴于2009年2余额28日完成。阳光公司发生如下纳税调整及资产负债表日后事项：（1）2008年12月31日对账面价值为1400万元某项管理用固定资产进行首次减值测试，测试表明其可回收金额为1250万元，计提固定资产减值准备150万元。（2）2008年12月31日对12月10日取得的交易性金融资产采用公允价值进行期末计量，其购买成本为220万元，公允价值为200万元，确认公允价值变动损失20万元。（3）2008年公司营业外支出中含有因违反环保规定支付的罚款100万元。（4）2008年公司发生研发支出120万元，其中研究阶段支出40万元，开发阶段支出80万元（符合资本化条件已计入无形资产成本）。按税法规定，研究开发支出未形成无形资产的可计入当期损益，并按照研究开发费用50%加计扣除；形成无形资产的可按照无形资产成本的150%分期摊销（不考虑此项摊销对递延所得税的影响）。公司开发的无形资产于年末达到预定可使用状态，但尚未开始摊销。（5）2009年1月10日，公司发现2007年漏记一项管理用固定资产的折旧费用50万元；按税法规定，该项折旧费用已超过允许税前扣除的期限。（6）2009年2月15日，公司收到甲公司退回的2008年11月4日向其销售的一批商品，并向甲公司开具红字增值税专用发票。该批商品的销售价格（不含增值税）为200万元，结转的销售成本为180万元。该批商品的货款年末尚未收到，公司已按应收账款的5%计提了坏账准备；按税法规定，对应收账款计提的坏账准备不得在税前扣除。假设阳光公司无其他纳税调整事项，根据上述资料回答下列各题。

A．0

B．5.0

C．37.5

D．38.5

Every object tells a story. Even the most ordinary objects can present to us powerful images. Sometimes it is the ordinary nature of these objects that actually makes them so extraordinary. Such is the case with an old leather shoe in a museum in Alaska. At first glance it does not look like much. It is a woman’s shoe of a style popular in the 1890s. But what is unique(独特的) about this shoe is where it was found. It was discovered on the Checkout Pass, the famous trail used by the people seeking gold in Alaska. Who it belonged to or why it was left there is not known. Was it perhaps dropped by accident as the woman climbed up the 1500 stairs carved outface? Or did she throw away goods that she didn’t need in order to travel lighter?

Over 100, 000 people with “gold fever” made this trip hoping to become millionaires. Few of them understood that on their way they would have to cross a harsh wildness. Unprepared for such a dangerous journey, many died of starvation and exposure to the cold weather.

The Canadian government finally started requiring the gold seekers to bring one ton of supplies with them. This was thought to be enough for a person to survive for one year. They would carry their supplies in backpacks(背包) each weighing up to fifty pounds; it usually took at least 40 trips to get everything to the top and over the pass. Whoever dropped the shoe must have been a brave and determined woman. Perhaps she was successful and made it to Alaska. Perhaps she had to turn back in defeat. No one will ever know for sure, but what we do know is that she took part in one of the greatest adventures in the 19th century.

小题1:The ordinary woman’s leather shoe is considered unusual because ______. 

A．it was an important clue to life in the past

B．it was found on a famous trail

C．it at one time belonged to a VIP

D．it was a fashionable shoe at that time小题2:According to this passage, many people who went to Alaska ______. 

A．eventually became millionaires

B．brought with them many shoes

C．had conflicts with the Eskimos

D．were not properly equipped小题3: The Canadian government made gold seekers bring one year’s supplies with them so that ______.

A．they would not die of hunger and cold

B．the army would have enough food for fighting a war

C．they would change these goods with the Eskimos

D．the supplies would make Alaska rich小题4:No matter what happened to the woman who owned the shoe, ______. 

A．she must have lived a happy life

B．she certainly dropped the shoe on purpose

C．her adventurous spirit is definitely admired

D．her other shoes were equally fashionable