问题 问答题

[案例2]
某境内工业企业2011年度生产经营情况如下:
(1)销售收人4500万元;销售成本:2000万元;增值税700万元,销售税金及附加80万元。
(2)其他业务收入300万元。
(3)销售费用1500万元,其中包括广告费800万元、业务宣传费20万元。
(4)管理费用500万元,其中包括业务招待费50万元、新产品研究开发费用40万元。
(5)财务费用80万元,其中包括向非金融机构借款1年的利息支出50万元,年利息率为10%(银行同期同类贷款利率为6%)。
(6)营业外支出30万元,其中包括向供货商支付违约余5万元,接受工商局罚款1万元,通过市民政部门向灾区捐赠20万元。
(7)投资收益18万元,其中包括从直接投资外地居民公司分回的税后利润17万元(该居民公司适用的企业所得税税率为15%)和国债利息收入1万元。
已知:该企业账面会计利润628万元,该企业适用的企业所得税税率为25%,已预缴企业所得税157万元。
要求:

计算该企业2011年度的应纳企业所得税税额、

答案

参考答案:该企业2011年度应纳企业所得税=737×25%=18425(万元)

阅读理解

阅读填空。

阅读短文,根据所读内容在文后1-10的空格里填上适当的单词或短语。注意:每空不超过3个单词。

                                              Firecrackers greet return of Chinese astronauts

     China's second manned spacecraft returned on October 17 after orbiting the earth for five days. Astronauts

Fei Junlong, 40, and Nie Haisheng, 41, were flown to Beijing where they were given a hero's welcome after

their Shenzhou VI space capsule touched down in their remote steppes of the northern Chinese region of Inner

Mongolia.

     The two men were in good health after orbiting the earth 76 times covering 3.25 million kilometers. State

media hailed the mission as a technological breakthrough and this proved to the world China's power.

     Soon after the craft landed at 4:33 am (20:33 GMT), barely l km (half a mile) from its target, jubilant

residents in Fei's and Nie's hometowns set off firecrackers and performed traditional dragon and lion dances,

beating gongs and drums.

     "The motherland is so great!" the official Xinhua news agency quoted Fei's father as saying. Fei's mother

wept on learning of his safe return.

     State television gave live broadcast of the astronauts coming out of the spacecraft, unaided, and waving

to the recovery team, cameramen and photographers.

     Tang Xianming, director of the Manned Space Engineering Officer, told a news conference that China

would aim for a spacewalk by 2007 and consider putting a woman in space in the near future.

Firecrackers greet return of 1.____

单项选择题 A1/A2型题