某企业年末有关账户发生额如下： 账户名称 借方发生额 贷方发生额 主营业务收入 900000 主营业务成本 270000 营业费用 16000 管理费用 54000 财务费用 6000 主营业务税金及附加 4500 营业外收入 1500 营业外支出 9000 要求：分步计算利润总额及净利润(假设按利润总额的33%计算所得税)。
参考答案：
解析：(1)主营业务利润=900000-270000-4500=625500(元) (2)营业利润=625500-54000-6000-16000=549500(元) (3)利润总额=549500+1500-9000=542000(元) (4)所得税=542000×33%=178860(元) (5)净利润=542000-178860=363140(元)
Mr Klip is a millionaire(百万富翁). He __1___ delicious food. He had a good ___2__, Mr Black. The man could cook all kinds of food. Mrs Klip asked him __3____ her last month. She learned a lot ___4____ him. Then she thought she was good at __5____ and didn’t want Mr Black to work for them___6____ . Now Mrs Klip begins to cook for her ___7_____ . But Mr Klip doesn’t like the food at all. He says he won’t___8___ any food at home ___9____ she doesn’t stop cooking. Mrs Klip___10____ she will find another cook for her husband. This morning Mr Klip had nothing to do, ___11____ he went shopping. Suddenly he broke a window of the shop . The shop assistant ___12____ the policeman and the policeman took him to the ___13____. The policeman said, “ I’m sorry to tell you, Mr Klip , I will fine (罚款) you ten dollars ,or you’ll stay in prison (监狱). ____14____ do you want ?” “I’ll stay in prison”, said the millionaire. “Why ?” “Because my wife will find a new cook __15_____ ten days .
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