[案例二]王某投资开办了一家餐馆(个人独资企业)，其自行核算的20_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题单项选择题

[案例二]王某投资开办了一家餐馆(个人独资企业)，其自行核算的2009年度销售收入为100万元，各项支出合计为80万元，应纳税所得额为20万元。2010年4月，经会计师事务所审计，发现有以下几项支出未按税法规定处理：
(1)王某的工资费用6万元全部在税前扣除；
(2)广告费14万元、业务宣传费8万元全部计入销售费用在税前扣除；
(3)业务招待费5万元全部计入管理费用在税前扣除；
(4)计提了1万元的坏账准备金在税前扣除。
要求：根据上述资料，分别回答下列小题。

王某的工资费用应调整的应纳税所得额为( )。

A．24000元

B．36000元

C．40000元

D．60000元

答案

参考答案：B

解析：根据个人所得税法律制度的有关规定，投资者的工资不得在税前直接扣除，从2008年3月1日起投资者费用扣除标准每月为2000元。所以，工资费用扣除限=2000×12=24000(元)，应调增应纳税所得额=60000-24000=36000(元)。因，本题的正确答案为B。

完形填空

阅读下面短文，掌握其大意，然后从各题所给的A、B、C、D四个选项中，选出可以填入空白处的最佳选项。
I was six when I joined my father's fields in Okla. By the time I was eight, I was helping Dad   36  old furniture. He gave me a cent for every nail I   37  out of old boards. I got my first real job, at JM's Restaurant when I was 12. My main responsibilities were   38  tables. At that age, it was   39  going to work and glimpsed at my friends run off to swim or play. I didn't necessarily like work, but I loved what working   40  me to have. Because of my job, I was always the first one to buy something delicious. This made me   41  .
Word that I was trustworthy and hard-working   42  around town. A local clothing store offered me credit despite my young age. I immediately bought an expensive coat and shoes on credit. I was   43  only 65 cents an hour, and I already owed the store keeper $90!
So I learned   44 the danger of easy credit. I paid it off as soon as I could. My first job taught me   45 and brought me a level of personal satisfaction few of my friends had   46 . As my father, who worked three jobs, once told me, “If you understand sacrifice and   47  , there are not many things in life you can't have.” How right he was.

A．self-development

B．self-control

C．self-criticism

D．self-confidence

D．experienced

A．responsibility

C．independence

多项选择题

关于植物登陆，下列说法正确的是（）

A.发生在约4亿年前

B.为动物登陆做好了准备

C.完善了全球生态系统

D.提高了大气中的氧含量