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问题 单项选择题

某机械制造企业2009年度相关生产经营业务如下：
(1)2009年拥有自重5.7吨的载货卡车10辆；自重吨位为4.5吨的汽车挂车5辆。中型载客汽车10辆，其中包括2辆电车；
(2)全年销售收入12750万元，全年应扣除的销售产品成本7300万元，营业税金及附加 1500万元；
(3)全年计入成本、费用中的工资薪金总额为1800万元，发生福利费支出270万元、职工教育经费支出50万元，拨缴工会经费36万元，并取得专用收据；
(4)营业外支出500万元，为公益性捐赠支出；
(5)发生管理费用1200万元(未包括应计入管理费用中的税金)，其中包含业务招待费140万元、研究开发费100万元、为职工支付的劳动保护费20万元；
(6)按合同协定向境外某企业支付特许权使用费200万元，已经在成本、费用中列支；
(7)当年从境外子公司分回利润80万元，已经按20%的税率在境外缴纳所得税。
(说明：该公司所在省规定载货汽车的车辆税额为60元/吨，载客汽车的税额是420元/年)
根据上述资料和税法有关规定，回答下列问题：

计算营业外支出的纳税调整额为( )万元。

A．0

B．265.18

C．277.82

D．220.51

答案

参考答案：D

解析： 会计利润=12750-7300-1500-0.92(车船税)-500-1200+80(境外分回利润)=2329.08(万元)
捐赠限额=2329.08×12%=279.49(万元)
纳税调整额=500-279.49=220.51(万元)

不定项选择题

下列各组分子中，都属于含极性键的非极性分子的是 [ ]

A．CO2 H2S

B．C2H4 CH4

C．C60 C2H4

D．NH3 HCl

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填空题

Motivation is "the driving force within individuals that impels them to action." And goals are the sought-after results_____(1) motivated behavior.Motivation can be either positive or negative_____(2) direction. We may feel a driving force toward some object or condition, _____(3) a driving force away from some object or condition. For example, a person may be impelled toward a restaurant to fulfill a need, hunger, and away_____(4) an airplane to fulfill a need of safety. Some psychologists refer to positive drives_____(5) needs, wants or desires,_____(6) negative drives as fears or aversions._____ (7), though negative and positive motivational forces seem to differ dramatically_____(8) terms of physical and sometimes emotional activity, they are basically similar in_____(9) they both serve to initiate and sustain human behavior.____(10) this reason, researchers often refer _____(11) both kinds of drives or motives as needs, wants and desires.Goals, _____(12), can be either positive or negative. A positive goal is one toward_____ (13) behavior is directed and it is often referred to as an approach object. A negative goal is _____(14) from which behavior is directed away and it is sometimes referred to as an avoidance object. Since both approach and avoidance goals can be considered objectives of motivated behavior, most researchers refer to_____(15) types simply as goals. Consider this example. A middle-aged woman may wish to remain_____(16) attractive as possible. Her positive goal is to appear desirable, and_____(17) she may use a perfume advertised to make her irresistible. A negative goal may be to prevent her skin_____(18) aging, and therefore she may buy and use face creams._____(19) the former case, she uses perfume to help her achieve her positive goal — attractiveness; in the____(20) case, she uses face creams to help avoid a negative goal — wrinkled skin.
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