问题 单项选择题

该企业2008年度不允许税前扣除的业务招待费为( )万元。

A.9

B.32

C.48

D.71

答案

参考答案:D

解析:业务招待费的60%为80*60%=48万,销售收入的5%为1800*0.5%=9万。此处可以扣除为9万元。不予需扣除的是80-9=71万。

解答题
完形填空
完形填空。
     There was once a man named Goldsmith. He had a   1   heart. He was always   2   to help others and to
share with them   3   that he had. He   4   so much to the poor   5   he was always poor himself.
     He was sometimes called Doctor Goldsmith, for he had studied medicine. One day a poor woman asked
Doctor Goldsmith to go to see her husband,   6   was very ill and could not eat. Goldsmith found that the
family was in great need of   7  . The man   8   work for a long time, but he was not ill. He was hungry because
there was no food in the house.
     "  9   at my room this evening," said Goldsmith to the woman, "and I'll give you some medicine for your
husband."
     In the evening the woman called. Goldsmith gave her  10  paper box that was very heavy.
     "Here is the medicine," he said, "Take it and it will  11  your husband a great deal of good. But don't open
the box  12  you get home. You will find the directions inside the box." When the woman reached her home,
she sat down by her husband's side, and they opened the box. It was  13  pieces of money. And on the top 
 14  the directions: "TO BE TAKEN WHEN NECESSARY." 
      15  this way Goldsmith had given them all the money that he had.
( )1. A. gentle   
( )2. A. ready   
( )3. A. nothing  
( )4. A. gave away 
( )5. A. when     
( )6. A. he      
( )7. A. water   
( )8. A .did not  
( )9. A. Visit     
( )10. A. a few   
( )11. A. make     
( )12. A. if      
( )13. A. full     
( )14. A. were    
( )15. A. In      
B. kind      
B. slow       
B. something  
B. gave in   
B. which       
B. who      
B. medicine   
B. had not had    
B. Come        
B. few      
B. take      
B. until    
B. filled     
B. are      
B. On        
C. clean    
C. fast      
C. anything    
C. gave up   
C. as       
C. that     
C. food     
C. hadn’t    
C. See         
C. a little   
C. like     
C. when     
C. full of   
C. was     
C. with     
D. pretty        
D. active        
D. a thing       
D. gave over     
D. that          
D. whom          
D. sleep         
D. did not have                      
D. Call          
D. little        
D. do            
D. as soon as    
D. filled by     
D. is            
D. By