问题 单项选择题

某企业2005年度亏损18万元,2006年度亏损8万元,2007年度盈利3万元,2008年度亏损13万元,2009年度盈利6万元,2010年度盈利4万元,2011年度盈利70万元,则2011年度的应纳税所得额为( )万元。

A.44
B.49
C.62
D.70

答案

参考答案:B

解析: 企业纳税年度发生的亏损,准予向以后年度结转,用以后年度的所得弥补,但结转年限最长不得超过5年。该企业2005年的亏损(18万元)只能用2010年度以前的盈利13万元(3+6+4)弥补;2011年的盈利只能弥补2006年和2008年度的亏损。则2011年度的应纳税所得额=70-8-13=49(万元)。

阅读理解

Canada 4:00 a.m. to 8:00 a.m.

Canada is a big country with six time zones. In the west, it is four a.m., and everyone is asleep, but in Halifax on the east coast it is eight o'clock and people are having breakfast. It is a cold Friday morning in November, and the temperature is ten degrees below zero Centigrade(度).

Argentina 9:00 a.m.

In Buenos Aires, the capital of Argentina, it is nine a.m. on a warm summer morning, and people are starting work or school. November is a summer month in Argentina because it is in the southern hemisphere(半球).

Scotland 12:00 noon

Scotland is part of the United Kingdom. The capital of Scotland is Edinburgh, and the capital of the UK is London. It is twelve noon, or midday, in Edinburgh. Children are having lessons, but they are looking forward to the weekend because there is no school on Saturday and Sunday.

Egypt 2:00 p.m.

Friday is already the weekend in Egypt. Friday is a special day for Muslims, so schools, offices and shops are closed in all Arab countries. So now, at two p.m., most people in Egypt are having lunch with their families.

Japan 9:00 p.m.

Japan is seven hours ahead of Egypt, so it is already Friday evening there. The weekend is beginning. Most people are out with friends or watching television or playing computer games.

New Zealand 12:00 midnight

It is late on Friday night, so most people are asleep. Now Saturday morning is arriving. It is morning in Canada too, but that is Friday morning!

小题1:In eastern Canada, the time is ______ than that in western Canada.

A. four and a half hours later        B. four hours earlier         C. three hours earlier    

小题2:While Canadian children in Halifax are having breakfast, Argentinean children are ______.

A. sleeping                        B. going home                C. having classes   

小题3:It’s midday in the capital of ______ when it’s 9:00 a.m. in the capital of Argentina.

A. Japan                        B. Scotland                      C. New Zealand         

小题4:Now it’s 2:00 p.m. and you are in Egypt. It’s ______ for you to call a friend in New Zealand.

A. impolite                     B. polite                   C. normal

小题5:If it’s 11:15 p.m. in Japan, it’s ______ in New Zealand.

A. 2:15 a.m.                    B. 2:15 p.m.                   C. 1:15 p.m.

单项选择题