问题 单项选择题

2004年12月,某中外合资娱乐有限公司开业经营,外方从境外银行借款200万美元作为投入资本,用于购买公司的全部经营设备(非运输设备);中方以土地使用权折合210万美元作为投入资本。公司注册资本按1美元:8.2元人民币汇率折合人民币3362万元。
2005年度该公司全年营业收入1200万元,缴纳营业税240万元;营业成本700万元,其中包括设备折旧500万元;管理费用300万元,其中包括一次性列支开办费80万元,交际应酬费60万元;财务费用90万元,其中包括支付外方作为投入资本的境外借款利息82万元。核算本年利润总额-132万元,向税务机关申报亏损130万元。
2006年度该公司全年营业收入1800万元,缴纳营业税360万元;营业成本750万元,其中包括设备折旧500万元,固定资产维修费40万元;管理费用320万元,其中包括交际应酬费60万元,违法经营罚款20万元;财务费用108万元,其中包括支付外方作为投入资本的境外借款利息82万元,年初向其他企业拆借资金100万元,支付年利息 20万元(商业银行同类贷款年利率为10%)。取得营业外收入20万元,发生营业外支出57万元,其中用于我国境内的公益、救济性捐赠30万元,缴纳税收滞纳金7万元,因意外事故发生的汽车报废损失20万元(未向税务机关报批,但能提供有关证明资料)。核算本年利润总额225万元,弥补上年亏损后,全年应纳税所得额95万元。
根据所给资料,依据《外商投资企业和外国企业所得税法》的有关规定,计算并回答下列相关问题:

2005年度该公司应缴纳企业所得税( )万元。

A.125.97

B.89.86

C.62.79

D.0

答案

参考答案:A

解析:2005年该企业应纳企业所得税=419.9×30%=125.97(万元)

单项选择题 A1/A2型题
阅读理解

Started in 1636, Harvard University is the oldest of many colleges and universities in the United States. Yale, Princeton, Columbia and Dartmouth were all started before the American Revolution made the thirteen colonies(殖民地) into states.

In the early years, these schools were much alike. Only young men attended colleges. All the students studied the same subjects, and everyone learned Latin, Greek and Hebrew. Little was known about science then, and one kind of school could teach everything that was known about the world. When the students graduated, most of them became ministers or teachers.

In 1782, Harvard started a medical school for young men who wanted to become doctors. Later, lawyers(律师) could receive their training in Harvard’s law school. In 1852, Harvard began teaching modern languages, such as French and German, as well as Latin and Greek. Soon it began teaching American history.

As knowledge increased, Harvard and other colleges began to teach many new subjects that interested them.

Special colleges for women were started. New state universities began to teach such subjects as farming, engineering and business. Today, there are many different kinds of colleges and universities. Most of them are divided into smaller schools that deal with special fields of learning. There is so much to learn that one kind of school cannot offer it all.

小题1: Yale, Princeton, Columbia and Dartmouth were the names of the _______ in America.

A.states

B.cities

C.universities

D.colonies小题2:As knowledge increased, colleges began to teach _______.

A.everything that is known

B.many new subjects

C.French and German

D.farming小题3:The title of this passage should be _______.

A.Famous Harvard University

B.American Universities

C.The Changing of American Universities

D.The American Revolution小题4:Which statement does the passage lead you to believe?

A.The early schools are still much alike.

B.There is more to learn today than in 1636.

C.All the early students worked harder.

D.Students in modern America learn only science.