问题 单项选择题

某企业20×4年12月25日购入一台设备,原价780000元,预计净残值30000元。按税法规定应采用直线法计提折旧,折旧年限为5年;企业会计采用双倍余额递减法计提折旧,折旧年限为5年。假设该企业20×6年度税前会计利润为600000元,且无其他纳税调整事项。各年所得税税率为33%。
要求:根据上述资料回答下列各题:

假设20×8年,该企业的税前会计利润仍为600000元,且无其他纳税调整事项,则当年净利润为( )元。

A.402000

B.428650.8

C.321240

D.374945.4

答案

参考答案:B

单项选择题 B1型题
阅读理解

阅读理解。

     Illegal removal of coral (珊瑚) along Sri Lanka's coastline increased the amount of destruction on the

island by last December's tsunami, say researchers.

     Harindra Fernando, a fluid dynamicist (力学家) at Arizona State University in Tempe, made the connection

after a visit to his native Sri Lanka earlier this year. While serving as a scientific expert and translator for a

BBC-documentary team, he chatted with locals who said they saw the tsunami turn sideways when it hit

coral-which would have made it less powerful than in coral-free areas. Fernando linked this to trucks he had

seen last year carrying piles of coral away from the sea.

     Using the eyewitness reports, estimates (估算) of wave heights, and a series of divers to check the

presence or absence of corals, Fernando and his colleagues produced a map of coral gaps and wave flooding

along Sri Lanka's southwest coast.

     The tsunami reached significantly farther inland through the gaps: in one instance, the water traveled 1.5

kilometres long and knocked a passenger train off its tracks, killing 1,700. But only a few kilometers away,

where the coral was still undamaged, the wave travelled just 50 metres inland and caused no deaths.

     There is a similar phenomenon. In Nicaragua in 1992, a tsunami poured through a break in the coral reef

made to let boats through. "Within this passage, water went one kilometre inland," says Fernando. "But

nearby, where the coral was undamaged, there were still beach umbrellas standing."

     In Sri Lanka, coral is illegally mined to provide souvenirs for tourists, or to be used in house paint. Coral

harvesters sometimes blow it up with dynamite (炸药) in order to collect fish at the same time. Often, the

reefs in the best shape are those in front of hotels, as the hotel owners maintain them for the tourists.

Fernando hopes that his findings will encourage the Sri Lankan government to enforce (实施) its laws against

coral mining.

1. Harindra Fernando did all the following EXCEPT ______. [ ]

A. serving as a translator for a BBC-documentary team

B. helping the Sri Lankan government enforce its laws against coral mining

C. producing a map of coral gaps along Sri Lanka's southwest coast

D. linking the coral removal with the destruction of Tsunami

2. The main idea of Paragraph 5 is that ______. [ ]

A. undamaged coral can greatly decrease tsunami damage

B. coral-free area is a danger to passenger trains

C. in general, water travels 30 times farther inland in a coral-free area

D. it is urgent to enforce laws against coral mining

3. Which of the following may NOT be the cause of coral gaps? [ ]

A. Boat passages.

B. Tourists' sightseeing.

C. Fish collecting.

D. Tourists' souvenirs.

4. Which of the following would be the best title for the passage?[ ]

A. Harindra Fernando, a Great Environment Protector

B. Stop Using Coral as Souvenirs

C. Coral Cried "Help! Help!"

D. Coral Mining Enhanced (加剧) Tsunami Damage