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)。

单项选择题 A3/A4型题
阅读理解

Are you afraid of moving up to senior high school? It is a completely new experience, but you shouldn’t worry. We’ve put together a guide to help you.

You are not alone

   Remember that everybody else in your grade is in the same boat. You may not notice it, but they are just as nervous as you are.

   Moving up to senior high school is a chance, not a problem. Things are different, and all you need to do is be polite and learn the new rules.

The teachers will help

   If you don’t know what to do or are worried about something, then ask for help. Teachers are probably the best people to turn to because they have experience in helping new students.

Everything changes

   There are lots of differences between junior high school and senior high school. You will have your lessons with different teachers in different rooms. You will have homework for different subjects on different days, so make sure you get organized.

Other points

   If you’ve got an elder brother or sister at senior high school, then ask them for advice.

   Be yourself! It sounds simple, but people will respond much better to you if you act naturally.

   Going to bed early makes a difference. You’ll also find it easier to get up in the morning!

小题1:The author says that you’re not alone because other students______

A.are polite and nervous

B.will help you

C.feel the same as you do

D.will learn the new rules with you小题2:When you don’t know what to do, you can______

A.write your problem down

B.watch your brothers

C.go to bed early

D.turn to your teachers小题3:The main purpose of the passage is to ___________?

A.Tell students about a new experience

B.help students that are going to senior high school

C.tell students that teachers are the best helpers

D.teach students how to organize themselves