问题 单项选择题

某服装外贸企业2010年度发生的经济业务如下所示:
取得销售收入共计1000万元,支付合理的工资薪金共计300万元,业务宣传费160万元,职工教育经费15万元,利润总额为500万元。
另外,企业购置安全生产专用设备支出100万元,已投入使用。
设该服装企业为增值税一般纳税人,企业所得税征税率为25%。

本年度允许该企业税前扣除的职工教育经费为( )万元。

A.15

B.3.75

C.7.5

D.10

答案

参考答案:C

解析: 企业发生的职工教育经费支出,不超过工资薪金总额2.5%准予扣除。工资薪金的2.5%=300×2.5%-7.5(万元),职工教育经费实际支出为15万元。该企业本年度允许在税前扣除的职工教育经费为7.5万元。故本题答案为C。

单项选择题
阅读理解

阅读理解

     When the lazy days of summer arrive and the schedule is packed with swimming, camp, and family

vacations, it can be a challenge to find time for learning.But kids' reading skills don't have to grow cold

once school's out.Here are some ways to make reading a natural part of their summer fun:

     Explore your library.Visit your local library to check out books and magazines that your kids haven't

seen before.Many libraries have summer reading programs, book clubs, and reading contests for even

the youngest borrowers.With a new library card, a child will feel extra grownup checking out books.

     Read on the road.Going on a long car trip?Make sure the back seat is stocked with favorite reads.

When you're not at the wheel, read the books aloud.Get some audiobooks (many libraries have large

selections) and listen to them together during driving time.

     Make your own books.Pick one of your family's favorite parts of summer-whether it's baseball, ice

cream, or the pool-and have your child draw pictures of it or cut out pictures from magazines.Stick the

pictures onto paper to make a booklet and write text for it.When you're done, read the book together.

Reread it whenever you like!

     Keep in touch.Kids don't have to go away to write about summer vacation.Even if your family stays

home, they can send postcards to tell friends and relatives about their adventures.Ask a relative to be

your child's pen pal and encourage them to write each week.

     Keep up the reading habits.Even if everything else changes during the summer, keep up the reading

routine  s around your house.Read with your kids every day-whether it's just before bedtime or under a

shady tree on a lazy afternoon.And don't forget to take a book to the beach!Just_brush_the_sand_off_

the_pages-it's_no_sweat!

1. The purpose of the passage is to________.

A. encourage parents to read

B. give advice on raising kids

C. raise a good summer reader

D. suggest places for vacations

2. If you drive on a long trip in summer, you can________.

A. visit the local library and join book clubs

B. borrow some audiobooks to listen to

C. keep in touch with friends by sending postcards

D. read your own picture books with your son

3. By saying "Just brush the sand off the pages-it's no sweat", the author means________.

A. taking away the sand on the book is very difficult

B. a special book is needed when you're reading on the beach

C. one can remove the sand on the book with a brush easily

D. there's no trouble reading even on the beach

4. Who are the intended readers of the passage?

A. Parents.  

B. Students.

C. Teachers. 

D. Editors.