问题 单项选择题

王某投资开办了一家餐馆(个人独资企业),其自行核算的2009年度销售收入为1000000元,各项支出合计为800000元,应纳税所得额为200000元。2010年4月,经会计师事务所审计,发现有以下几项支出未按税法规定处理:
(1)王某的工资费用60000元全部在税前扣除。
(2)广告费140000元、业务宣传费80000元全部计入销售费用在税前扣除。
(3)业务招待费50000元全部计入管理费用在税前扣除。
(4)计提了10000元的坏账准备金在税前扣除。
要求:根据上述资料,分析回答下列第60~64小题。

广告费和业务宣传费应调整的应纳税所得额为( )元。

A.50000

B.70000

C.150000

D.220000

答案

参考答案:B

解析: 个人独资企业每一纳税年度发生的广告费和业务宣传费用不超过当年销售收入15%的部分可据实扣除,超过部分准予在以后纳税年度结转扣除。广告费和业务宣传费扣除限额=1000000×15%=150000(元),应调增应纳税所得额=140000+80000-150000=70000(元)。

阅读理解

在短文的空格内填入适当的词,使其内容通顺,每空格限填一词,首字母已给。

                                            Shanghaihua (上海话):use it or lose it

        There are about 6.000 languages in the world and some experts say that as many as half of these languages will disappear in the next one hundred years. Will Shanghaihua be one of t    1     ? It's a question that more

people are asking.

        In China, Putonghua is the official language. That m     2    it's the language of government, business and

the media (媒体). And it's also the language that is used in schools. 

        Shanghai is a special city. It is modern, fashionable and sophisticated (老练的). And Shanghaihua shows

that by being modern, fashionable and sophisticated. "I love riding on the b    3    and listening to people speaking

Shanghaihua." Miss Evans, an American reporter said. " I don't understand a word they are saying but I like the

sound of the language. It sounds smoother than Putonghua. And Shanghainese like things "renao" (热闹)so even

a discussion about the weather can sound like an argument or a party. My bus rides are a   4    interesting."

        Young people still speak Shanghaihua but not as well as their parents and grandparents. They are under

more and more pressure (压力) to speak Putonghua. So the language is being used l   5    often in everyday life.

Some people want to keep the language from disappearing completely by building museums and having cultural

festivals to save it. But a language isn't a painting or a book. It's a living thing and you e   6    use it or lose it. 

        If people stop using it in their d   7    lives, a museum or a festival will not help. It will be lost forever, like

the Yangtze River dolphin.

填空题