问题 单项选择题

根据下列题目已知条件,回答以下各题

某公司为一家高科技企业,进口一条价值40万元的生产线。会计制度规定该固定资产的预计使用年限为5~8年,预计净残值为20000元,采用直线法计提折旧。假定该企业资金成本为10%。

若张先生与A公司有雇佣关系,全年收入为76800元。前半年每月收入为6000元,后半年每月收入6800元,则全年应纳个人所得税为()元。

A.7050

B.7100

C.7140

D.7200

答案

参考答案:D

解析:

全年应纳个人所得税=[(6000-1600)×15%-125]×6+[(6800-1600)×20%-375]×6=7200元。

单项选择题 A1/A2型题
阅读理解

Great Wall Xmas BBQ

Beijing Hikers are organizing a three-hour hike on a rarely visited part of the Great Wall and will celebrate Christmas afterwards with a Christmas barbecue dinner in a small hotel at the foot of the Great Wall . Meet at 8:30 am. Dec. 25 in front of Starbucks at Lido Holiday Inn , Jiangtai Lu. Please write to info@beijinghikers.com or 139-100-25516.

Pingyao tour

High Club will guide a weekend trip to Pingyao , an ancient walled town near Taiyuan , capital city of Shanxi Province . The town is one of the best-preserved(保护) featuring courtyard buildings of the Ming and Qing dynasties (1368-1911) . Among them is the Qiao family courtyard house, the shooting location of Zhang Yimou’s Raise the Red Lantern (《大红灯笼高高挂》). Leave on Friday (December 23) night by train and back to Beijing on Sunday morning . For sign-up and more information , contact Lucy at lucy@highclub.cn or 8580-5080,130-11171326.

New Year Harbin trip

The Chinese Culture Club is running a new year trip to Harbin , to catch a fresh view of its yearly ice and snow lantern festival .

As the temperature is expected to fall between minus 20 to 30℃, visitors are warned to prepare well with jackets , masks , fur gloves and boots. The trip sets out by train at night on December 31 and gets back on the morning January 2. The cost is 2,300 yuan (US$ 284) . Reservation(预订) is required at 8457-2772.

小题1:One who is interested in life of ancient Chinese is more likely to contact ______.

A.139-100-25516

B.1368-1911

C.8580-5080

D.8457-2772小题2:The term “BBQ” in the topic “Great Wall Xmas BBQ” should mean a kind of ________.

A.meal

B.tour

C.transportation

D.dance小题3:Pingyao is worth seeing mainly because ________.

A.it’s a town surrounded by walls

B.it’s near the capital of Shanxi

C.its buildings are old and in good condition

D.a famous film was shot there小题4:The last advertisement of New Year Harbin trip offers NO information about _____.

A.what to take there

B.what to buy there

C.when to leave and return

D.how much to pay