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:

关于业务招待费,下列说法中正确的是( )。

A.允许税前扣除的业务招待费为8万元

B.允许税前扣除的业务招待费为54万元

C.超过允许税前扣除部分的业务招待费,准予在以后纳税年度结转扣除

D.超过允许税前扣除部分的业务招待费,不得在以后纳税年度结转扣除

答案

参考答案:A,D

解析: 业务招待费按发生额的60%扣除,但最高不得超过当年销售收入的5%。90×60%=54,1600×5%=8<54,所以允许税前扣除的业务招待费为8万元。超过允许税前扣除部分的业务招待费,不得在以后纳税年度结转扣除。

阅读理解
任务型阅读。
阅读下面短文,根据所读内容在表格中的空白处填入恰当的单词。
注意:每个空格只填一个单词。
                                                       Celebrating sleep
     World Sleep Day, observed on 21 March, was created to bring attention to the growing number of
sleep problems worldwide. Sleep is a natural part of human life, but many people in the modern world
ignore its importance. As a result, sleep problems are increasingly common.
     In 2002, scientists at the University of Athens in Greece conducted a survey of over 35,000 people in
10 countries around the world, including China, Belgium and South Africa. Of the people that responded
to the survey, 24 percent said that they did not sleep well, and based on their responses, 31.6 percent
were diagnosed with insomnia (失眠) and another 17.5 percent were diagnosed with borderline insomnia. In addition, 30.7 percent of survey respondents reported visiting a doctor for help with sleep problems
and 11.6 percent said that they felt very sleepy during the day.
     Overall, the survey found that many people suffer from the effects of poor quality sleep, some
examples of which are being unable to fall asleep and waking up in the middle of the night. The main
factors causing these problems are pressure from school or work and a fast pace of life, but noise
pollution and light pollution also interfere with sleep and contribute to poor quality sleep. The survey's
findings are particularly troubling because large numbers of people were found to have difficulty sleeping
at night. The shortterm effects of this are tiredness and trouble concentrating. If this happens for a long
time, the risk of gaining weight and having a heart attack may increase.
     There are many things you can do to improve the quality of your sleep. First, you should have regular
sleep habits. Try to go to bed and wake up around the same time each day. You also need to make your
bedroom a cool, dark, quiet place to sleep so that heat, light and noise do not disturb you. At night, you
should also avoid things that contain caffeine, such as chocolate, coffee, tea and many soft drinks, as
caffeine may keep you from sleeping.
     Getting a good night's sleep is important for everyone. By following the advice above, you can rest
better at night and work better during the day.
                                                              Title: Celebrating Sleep
TopicContent
World Sleep DayOwing to 3.________ of the importance of sleep, people celebrated World Sleep Day, bringing attention to the increasing problems of sleep.
Responses of the survey Of 35,000 people in 10 countries in the world, there were 24% of the people
4.________ from sleeplessness.
 31.6 % were diagnosed with insomnia and another 17.5% were on the edge of insomnia.
 The 5.________ of the people feeling sleepy during the day is 11.6.
30.7 % reported 6.________ to a doctor for sleep problems.
1.________ causing sleep problems & their consequences

 Under 7.________ from school or work, people may have sleep problems.
 Poor quality sleep also 8.________  from noise or light pollution.
 Feeling tired and sleepy, people have difficulty 9.________ on what they are doing.
 It is likely that sleepless people easily put on weight and have a heart attack.
2.________ to  take  to improve sleep quality Have regular sleep habits.
Make your bedroom cool, dark and quiet.
 Avoid things 10.________ caffeine.
判断题