问题 问答题

已知甲公司上年的销售收入为60000万元,税前经营利润为3500万元,利息费用为600万元,平均所得税税率为32%,上年末的其他有关资料如下(单位:万元):

要求;

计算上年的税后净利润。

答案

参考答案:

税后净利润=2380-408=1972(万元) 或:税后净利润=(3500-600)×(1-32%)=1972(万元)

完形填空

E

A.Increase in purchase of electronic products 

B.A research done to investigate back-to-school shopping 

C.Still something to shop before new school year

D.Free sales tax for back-to-school shopping

E.Increase in ordinary purchases

F.Free public education in US

80. ______

Most children in the United States are returning to school after the summer holiday. Public education for children in the United States is free. But parents still have to buy equipment, new clothes and other supplies for their children before every new school year.

81. ______

The National Retail Federation studies such sales each year. It is an organization of many kinds of stores, as well as companies that sell goods by mail order and the Internet. The group recently released a report on back-to-school sales this year. The report says American parents will spend almost 15,000 million dollars this year to prepare their children for school. A research business carried out the study for the National Retail Federation. It asked more than 8,000 Americans about their back-to-school needs and shopping and spending plans.

82. ______

The study found that 93 percent of families with school-age children plan to purchase clothes, shoes and school supplies. Families will spend an average of almost $500 on those things. This is an increase of more than 7 percent from last year.

83. ______

Almost half of those questioned also said they planned to spend about $100 on electronics and computer-related products. The National Retail Federation says that would be a 15 percent increase from last year. The group says most families have enough money to buy electronic and computer equipment for their children. It says this helps parents continue their children’s education at home.

84. ______

To help shoppers save money, several cities permit people to by some goods without paying sales tax. Washington D.C., is one such city. It observed a ten-day sales tax holiday in August. During this period, people could buy clothing, shoes or school supplies that cost less than one-hundred dollars without having to pay sales tax.

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