问题 单项选择题

张某在市区内开办了一家餐馆和一个副食加工店,均为个人独资。2010年初,自行核算餐馆 2009年度销售收入为400000元,支出合计360000元,副食加工店2009年度销售收入为 800000元,支出合计650000元。后经聘请的税务师事务所审计,餐馆核算无误,发现副食加工店下列各项未按税法规定处理:
(1)将加工的零售价为52000元的副食品用于儿子婚宴;成本已列入支出总额,未确认收入;
(2)6月份购置一台生产设备,取得普通发票注明价款3510元。当月开始使用,但未做任何账务处理;
(3)支出总额中列支广告费用200000元,业务宣传费10000元;
(4)支出总额中列支了张某的工资费用40000元。其他相关资料:①副食加工店为增值税小规模纳税人;②生产设备经税务机关核准的使用年限为 3年,无残值。
要求:根据所给资料,依据有关规定回答下列问题:

2009年餐馆和副食加工店经营所得应缴纳的个人所得税为( )元。

A.112141.75

B.111611.66

C.106541.75

D.111816.41

答案

参考答案:B

解析: 2009年餐馆和副食加工店经营所得应缴纳的个人所得税=[298176.16+(400000-360000)]×35%-6750=111611.66(元)

阅读理解

We had one class for computers when I was in school, which was also introduced new in school and all the students did not attend it. I took it because I had free period and was interested in taking it. In those days we could not image that computers will become so important in our lives otherwise most of the students would have joined the computer class.

Computers are beneficial for almost anyone and the present generation is growing in an atmosphere(氛围) where you need the computers for doing almost everything .If they are not made computer literate(精通) they will lag behind in all the activities. Nowadays almost all schools have some kind of computer courses for the students so that they learn the fundamentals of the computer. It will not be possible to do it if they don’t have computer classes. Most of the homes have personal computers now and most children are already aware of the basics before they join school.

Computing courses are also good for adults who are not familiar with the computer as most of the jobs which are available today have the use of computer in some way or the other. Adults who have not used the computer before are generally quite anxious, but an easy computing course will be able to change the way they think in a few weeks.

If you are interested, you can join a computing course which is longer and teaches you more than the basics, but you may have to spend more time in the completing course. They are very useful courses as it teaches you ways to use the fundamental programs which are typically used in various jobs.

It is also possible you may like to do the computing course for enjoyment as some of the classes are also free .There are courses which charge a fee for skills like graphic design and photo editing . They are a lot of fun too and may also be useful when you do a job , depending on the kind of career ,someone you choose or have . You will find these courses in the colleges, as well as online, if you already are familiar with the use of computer.

小题1:Most of the students didn’t attend the computer course probably because         .

A.they were not interested in computer

B.they were busy with their homework

C.they thought computers were useless

D.they didn’t have computers at all小题2:Which of the following is the main idea of the second paragraph?

A.The number of the computers is larger than before.

B.The computers are very important in our daily life.

C.The students are forced to learn computer at school.

D.Everyone has a personal computer at home.小题3:According to this passage most of the jobs can be done by    .

A.attending computing courses

B.changing the way people think

C.learning all aspects of the computer

D.using the computer小题4:The underlined pronoun “it” (in paragraph 4) refers to        .

A.the computer course

B.the usage of word

C.the basic program

D.the word processing小题5:Which of the following is TRUE according to the last paragraph?

A.It costs some money to learn skills of computer.

B.All the classes for enjoyment are free online.

C.Photo editing is always useful to your job.

D.It is difficult to look for computer courses.

选择题