问题
单项选择题
某企业2014年度利润总额为500万元，其中国债利息收入为25万元。假定当年按税法核定的全年业务招待费的扣除标准为300万元，实际发生的业务招待费为320万元。假定不考虑其他因素，适用的所得税税率为25％。该企业2014年所得税费用为（）万元。
A.125
B.118.75
C.123.75
D.126.25
答案
参考答案：C
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某企业2014年度利润总额为500万元，其中国债利息收入为25万元。假定当年按税法核定的全年业务招待费的扣除标准为300万元，实际发生的业务招待费为320万元。假定不考虑其他因素，适用的所得税税率为25％。该企业2014年所得税费用为（）万元。
A.125
B.118.75
C.123.75
D.126.25
参考答案：C
| 完形填空。 | ||||
| The world of the out-of-doors is full of secrets. And they are so interesting that quite a lot of people are busy studying them. All round us are birds, animals, trees and flowers. The fact about how they 1 and grow are as interesting as anything could be. Do you know that one of the great presidents of the USA spent hours and hours 2 birds? A doctor who lives near New York City was so 3 in insects that he began to 4 them. Now he has more than one thousand different kinds of insects. Come then with me, and I will help you find some of nature' secrets. Let us go 5 through the woods and fields. Here we shall find how a rabbit tells the other rabbits that there is danger. We shall 6 a mother bear and her young ones as they look for 7 and get ready for winter sleep. We shall watch bees dancing in the air to let other bees know 8 they can find food. I will show you many other interesting things, but the best thing that I can 9 you is to keep your eyes and ears 10 when you go out of doors. Nature tells these secrets only to people who look and listen carefully. | ||||
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