问题 问答题 计算题

下列资料是大宇集团职工福利费账户的相关情况:单位:万元 时间 工资总额 计税工资 职工福利费账户贷方 发生额 年末职工福利费账户贷方余额

2005年 1000 800 140 100

2006年 1200 1000 168 220

2007年 1500 1200 200 120

2005年企业所得税汇算时,企业应当调整的职工福利费金额是什么?

答案

参考答案:

(1000-800)×14%=28(万元)

阅读理解

阅读理解。

     Antony is a strong and young man. He eats a lot, sleeps more, but works less. He doesn't like to

learn, so he knows little. He can't do any difficult work, so he has to look for a simple (简易的) job.

One day he finds a job on a farm. When it's work time, he always says he's tired and rests. So he gets

less money than the others.

     Winter is coming. The workers are getting ready for the next year. Only Antony does nothing. The

farmer tells him to cut (砍) down some trees in the forest (森林). The young man goes there with a

chair. He feels lonely (寂寞的) in the forest and is afraid of the animals. So he looks around and sings

loudly. Nobody knows what he's singing.

     After three days, Antony hasn't cut down any trees. The farmer wants to find out how the young

man is doing. He is angry when he finds Antony sitting on the chair, cutting the tree. "Why are you sitting

here to cut the trees?" asks the farmer. "Because I can't work if I am lying down, sir." 

1. Antony gets less money than others because _____.

A. he is too tired to work

B. he doesn't work hard

C. he eats too much

2. _____ goes to cut down trees in the forest.

A. Only Antony.

B. The farmer and Antony.

C. Antony and other workers.

3. Antony sings loudly because _____.

A. he is glad to be away from the farmer

B. he is angry that no one wants to help him

C. he feels afraid of the animals in the forest

4. The underlined (划线的) sentence means that Antony would like to _____.

A. make the farmer angry

B. leave the forest soon

C. lie down to cut trees

5. From the story, we know that Antony is _____.

A. clever

B. lazy

C. friendly

单项选择题