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问题 单项选择题

某企业2011年有关会计资料如下：
(1)年度会计利润总额为180万元；
(2)全年销售收入为1200万元；
(3)“管理费用”中列支的业务招待费30万元，广告费和业务宣传费480万元；
(4)“营业外支出”中列支的税收罚款2万元，公益性捐赠支出40万元；
(5)“投资收益”中有国债利息收入12万元。
假设该企业所得税税率为25%。根据上述资料，回答下列问题：

公益性捐赠支出的扣除比例是( )。

A．当年销售收入的5‰

B．年度利润总额的12%

C．发生额的60%

D．全额扣除

答案

参考答案：B

解析： 公益性捐赠支出不超过年度利润总额12%的部分准予扣除。

单项选择题

癌抗原125对下列哪项的诊断最有价值 ()

A．肝癌

B．肺癌

C．胃癌

D．睾丸恶性肿瘤

E．卵巢癌
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单项选择题

Uncle Li and Uncle Wang are good friends. They live next to each other and their farms are both at the foot of the mountain. So they can help each other. But neither of them likes to use his head. They’re both poor though they work hard. Most villagers have built new houses, but they still live in the low and broken houses. They never find out why.
Once Uncle Li went to the town to buy some medicine for his wife. In the town he heard apples in a city were expensive. He told Uncle Wang about it as soon as he went back. They decided to carry some apples to the city. They borrowed some money from their friends and bought nearly 1,000 kilograms of apples in the villages and carried them to the city on a tractor. Bad luck! A lot of apples has already been carried there when they arrived. A few days later they had to sell them at a low price. They felt unhappy and returned to their village.
"I can’t understand why we sustained (蒙受) losses in business while others always profit (盈利)" Uncle Li asked one day.
"The tractor was too small" Uncle Wang said without thinking. "We’ll carry more apples on a truck next time!"
"I agree!" said Uncle Li. "How foolish we were!\

Which of the following is TRUE

A．The two farmers found out why they were poor.

B．The two farmers will soon get rich.

C．Neither of the farmers is clever.

D．The two farmers decided to buy a truck.
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