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问题 多项选择题

伟达公司2009年共实现税前收入总额1800万元(其中包括产品销售收入1600万元，国库券利息收入200万元)，发生各项成本费用共计1250万元。其中：合理的工资薪金总额175万元，业务招待费90万元，职工福利费45万元，职工教育经费3万元，工会经费9万元，税收滞纳金15万元，提取的各项准备金支出100万元(均未经税务部门批准)，其他成本费用支出均符合税法规定。(企业所得税税率为25%)
要求：根据资料，回答问题：

关于所得税的计算，下列说法错误的是( )。

A．伟达公司的应纳税所得额为573万元

B．伟达公司的应纳税所得额为458万元

C．伟达公司的应纳所得税为114.5万元

D．伟达公司的应纳所得税为143.25万元

答案

参考答案：B,C

解析： 应纳税所得额=1800-200-1250+(90-8)+(45-175×14%)+(9-3.5)+15+100=573(万元)；应纳所得税=573×25%=143.25(万元)。

选择题

Appreciating poetry is _____ getting to know the structure of every sentence.[ ]

A. other than 　　　　　

B. more than 　　

C. rather than　　　　　

D. less than

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填空题

Part 1


·Read the following passages, eight sentences have been removed from the article.
·Choose.from the sentences A-H the one which fits each gap.
·For each gap (1-8) mark one letter (A-H) on the Answer Sheet.
·Do not mark any letter twice.
Today’s career assumptions are you can get a lot of development, challenge and job satisfaction and not necessarily be in a management role.
A new malady is running rampantly in corporate America: management phobi
  • a. (1)
    " I hated all the meetings," says a 10-year award-winning manager, "and I found the more you did for people who worked for you, the more they expected." (2)
    With technology changing in a wink, you can never slack off these days if you’re on the technical side. (3)
    In addition, the Dilbert factor is at work. With Scott Adams’s popular cartoon character— as well as many television sitcoms — routinely portraying managers as morons or enemies, they just don’t get much respect anymore.
    Supervising others was always a tough task, but in the past that stress was offset by hopes for career mobility and financial rewards. (4)
    But in today’s global, more competitive arena, a manager sits on an insecure perch. (5) There are far fewer rungs on the corporate ladder for managers to clim
  • b. In addition, managerial jobs demand more hours and headaches than ever before but offer slim, if any, financial paybacks and perks.
    Furthermore, managers now must supervise many people who are spread over different locations, even over different continents. (6)
    In an age of entrepreneurship, when the most praised people in business are those launching something new, management seems like an invisible, thankless role. (7)
    Management layoffs have done much to erode interest in managerial jobs, of course. (8) A. Many people don’t want to be a manager — and many people who are managers are, frankly, itching to jump off the management track — or have already.B. It’s a rare person who can manage to keep up on the technical side and handle a management job, too.C. Restructuring have eliminated layer after layer of management as companies came to view their organizations as collections of competencies rather than hierarchies.D. They must manage across functions with, say, design, finance, marketing and technical people reporting to them.E. I was a counselor, motivator, financial adviser and psychologist.F. Employers are looking for people who can do things, not for people who make other people do things.G. American Management Association surveys say three middle managers are laid off for every one being hired.H. Along with a sizable pay raise, people chosen as managers would begin a nearly automatic climb up the career ladder to lucrative executive perks: stock options, company cars, club memberships, plus the key to the executive washroom.
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