问题 判断题

注册会计师与被审计单位治理层的沟通是必须的,但沟通的形式是注册会计师可以根据具体情况加以选择的。沟通既可以采用书面形式,也可以采用口头形式,具体采用何种形式,取决于注册会计师根据具体情况和审计准则规定所做出的职业判断。 ( )

答案

参考答案:

解析: 对于某些特定事项,例如,影响注册会计师审计意见并决定在审计报告中进行反映的事项,必须采用书面方式沟通。

阅读理解

  Napoga  is a 12—year---old  girl in Ghana, Africa. It is hard for her family to get clean water . Every morning , she leaves home at half past five to get clean water for her family in a village far away . It takes her six hours to get enough clean water for daily cooking and drinking. She has no time to go to school or to play with her friends. Millions of people in the world are like Napoga . They can’t get enough clean water to keep healthy.

Earth Day is April 22. But on all other days, we must also remember it. The water we use is the most important natural resource(自然资源)on the earth.

Water covers 70 perent of the earth’s surface (表面). But most of that is sea water. We can’t use it for very many things.  Fresh water covers only one percent of the earth’s surface.

You probably feel lucky that your life isn’t as hard as Napoga’s . But that doesn’t mean you don’t have to worry about water. We all face serious water problems. One of them is water pollution. All kinds of things from cars, factories, farms and homes make our rivers , lakes , and oceans dirty. Polluted water is very bad for people to drink. And dirty water is bad for fish , too. Now, thirty-four percent of all kinds of fish are dying out.

How do cars and factories make our water dirty? First, they pollute the air. Then , when it rains, the rain water comes down and makes our drinking water dirty. Dirty rain, called acid rain(酸雨), is also bad for plants ,animals and buildings.

Scientists say that in 30 years, more than half of the people in the world won’t have enough clean water. We have to learn how to save more water for ourselves  and our children. Here is some advice for saving water:

● Turn off the water while you brush your teeth. You can save as much as 450liters(升)each month.

● Leaky taps (漏水的龙头)waste a lot of water. Fix them right away.

●You can easily cut your 10—minute showers in half---and you’ll be just as clean.

●When you wash dishes, don’t let the water run.

●Only wash clothes when you have a lot to wash. If your washing machine isn’t full , you are wasting water!

根据材料内容,选择最佳答案,并将其标号填入题前括号内。

小题1:Every morning Napoga went to get clean water _________.

A.before she went to school

B.after she finished school

C.without going to school

D.after she played with her friends小题2:On the earth, _______________.

sea water is  more widely used than fresh water

B.there is very little water for our living

C.there is 71 percent of fresh water

D.we don’t need to worry about water

小题3:Acid rain____________________________.

A.is only bad for living things.

B.can be produced in factories

C.doesn’t do harm to people , but it’s bad for plants, animals and buildings.

D.doesn’t just do harm to human beings but to animals, plants and buildings.小题4:Which of the following wastes water?

A.We need ten minutes if we want a clean shower.

B.We should put in enough clothes when we wash them in washing machines.

C.You can keep yourself clean by having a shower for five minutes.

D.Don’t let the water run when we brush our teeth and wash dishes.小题5:What’s the main idea of the passage?____________.

A.Something must be done to prevent water from being polluted.

B.Clean water means much to human beings and living things around us.

C.It’s time to take care of the water we use.

D.Water is the most important natural resource on the earth.

单项选择题

设在国家高新技术产业开发区的某中外合资经营个业(简称甲企业),经审核被认定为高新技术企业,到2003年底享受定期减免税政策已经期满。2005年年初外方将分得的2004年的税后利润200万元在西部地区投资开办经营期为8年的生产性企业(简称乙企业),并被认定为先进技术企业,甲企业的外方已按规定办理了再投资退税。2006年经考核,乙企业不符合先进企业的标准,被撤销先进技术企业的称号。
2006年度甲企业自行计算的应纳税所得额为400万元。经某税务师事务所审核, 2006年度有关生产经营情况如下:
(1)取得产品销售净额4000万元,取得租金收入300万元。
(2)全年发生财务费用100万元。其中,4月1日向银行借款500万元用于建造厂房,借款期限1年,当年向银行支付了3个季度的借款利息22.5万元,巳全部计入财务费用,该厂房于9月30日完工结算并投入使用。
(3)发生管理费用350万元。其中含支付关联企业的管理费10万元;支付的交际应酬费30万元;支付给上级主管部门的管理费20万元,能提供有关证明资料,并就上述证明资料附送了注册会计师查证报告。
(4)经批准以机器设备一台向其他企业投资,该设备账面原值50万元,已提取了折旧24万元,投资时双方确认的投资价值为30万元,企业按会计制度进行了处理。
(5)转让人民币特种股票(B股)取得收入250万元,该股票原购进价210万元,企业计入投资收益,并与国债利息收入一起作为免税收入扣除。
(6)发生营业外支出30万元。其中通过我国境内非营利团体向某贫困地区捐款15万元,直接向某灾区捐款10万元,向关联的科研机构资助研究开发经费5万元。
(7)超过两年期限的应付未付款收入20万元记入了“资本公积”。
(8)从境外分支机构取得税后收益45万元,已在境外缴纳了25%的所得税。
(甲、乙企业所在地的省政府规定免征3%的地方所得税;甲企业2004年缴纳企业所得税55.79万元)
根据所给资料,依据外商投资企业和外国企业所得税的有关规定,回答下列相关问题:

甲企业从境外分支机构取得税后收益应补缴企业所得税( )万元。

A.0

B.3

C.3.3

D.4.8