问题 问答题

某市一餐饮企业于2007年8月成立,职工共30人,企业的资产总额为300万元,企业2009年销售收入520万元,销售成本和税金370万元,财务费用、管理费用、销售费用和税金共计130万元,企业自行计算的应纳税所得额为20万元,在汇算清缴时经会计师事务所审核,发现以下事项未进行纳税调整:
(1)企业的“其他应付款”科目隐瞒餐饮收入100万元,相应成本为53.45万元;
(2)已计入成本费用中实际支付的合理为工资72万元,并计提但未上缴工会经费1.44万元,实际发生职工福利费15.16万元,实际发生职工教育经费1.08万元;
(3)管理费用中列支的业务招待费10万元;
(4)管理费用中列支企业的财产保险费用2万元,为股东支付的商业保险费5万元;
(5)销售费用中列支的业务宣传费20万元,广告费10万元;
(6)以前年度亏损50万元尚未弥补。
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:
1.计算企业2009年度应补缴的流转税、城市维护建设税和教育费附加;

答案

参考答案:实际支付的工资72万元,可据实扣除。
工会经费1.44万元未上缴,纳税调增1.44万元。
职工福利费纳税调增=15.16-72×14%=5.08(万元)
职工教育经费的扣除限额=72×2.5%=1.8(万元),由于企业实际使用1.08万元,不需要纳税调整。
工资及三项费用调增金额=5.08+1.44=6.52(万元)

完形填空

Modern zoos are very different from zoos built fifty years ago. At that time, zoos were places ________(1)people could see animals from many parts of the world. The animals lived in ________(2) with iron bars. The cages were easy to keep clean.________(3), for the animals, the cages were small and impossible to hide in. Although the zoo ________(4) took good care of them, many of the ________(5) did not feel comfortable, and they often became ________(6).

In modern zoos, people can see animals in more ________(7) conditions. The animals are given more freedom in larger places ________(8) they can live more freely as they would in ________(9). Even the appearance of zoos has changed. Trees and grass grow in the cages, and water flows________(10) the places that the animals live in. There are few bars,________(11) there is often a deep ditch(沟), filled with ________(12), which surrounds a space where several________(13) of animals live together as

they would naturally. In an American zoo, the visitor can walk ________(14) a huge special cage that is filled with trees, some small animals and many birds. And it is large enough for all the birds to live ________(15).In a zoo in New York, because of special night ________(16), people can observe certain animals that are ________(17) only at night when most zoos are closed. Some zoos have special places for visitors to ________(18) animals that live in the desert or underwater. Some other zoos have special places for animals that live in cold conditions like the ________(19) from the Arctic.

Modern zoos not only show animals for visitors, but also ________(20) and save rare animals. For this reason, fifty years from now, the grand children of today’s can still be able to enjoy watching these animals.

1.A.that   B. where C. which D. there

2.A.houses      B. rooms C. cages  D. offices

3.A.Therefore B. however     C. So      D. Though

4.A.masters    B. managers    C. keepers      D. trainers

5.A.workers    B. animals      C. bears   D. animals     

6.A.excited     B. angry  C. ill       D. frightened

7.A.natural     B. difficult     C. warm  D. different

8.A.so that      B. and     C. but     D. or

9.A.forest       B. nature C. rivers  D. the water

10.A.in   B. by      C. near    D. through

11.A.instead    B. instead of   C. and     D. or

12.A.stones     B. earth   C. oil      D. water

13.A.sorts       B. families      C. classes D. groups

14.A.by   B. out     C. through      D. in

15.A.happily   B. naturally    C. deeply D. hardly

16.A.moon     B. sign    C. light   D. signal

17.A.live B. active  C. living  D. sleeping

18.A.feel B. touch  C. watch  D. talk to

19.A.snakes    B. monkeys    C. bears   D. tigers

20.A.buy B. keep   C. sell     D. catch

单项选择题