问题 问答题

[案例3]
甲公司(增值税一般纳税人)2011年发生下列业务:
(1)销售产品收入2000万元;
(2)接受捐赠材料一批,取得对方开具的增值税专用发票,注明价款20万元,增值税3.40万元;
(3)转让一项商标所有权,取得营业外收入60万元:
(4)取得特许权使用费收入10万元;
(5)取得国债利息收入2万元;
(6)销售成本1000万元,销售税金及附加100万元;
(7)销售费用500万元(其中包括广告费400万元),管理费用200万元(其中包括业务招待费80万元、新产品研发费用70万元),财务费用50万元;
(8)营业外支出40万元(其中包括通过政府部门对贫困地区捐款20万元、直接对某小学捐款10万元、工商罚款2万元)。
要求:计算甲公司2011年应缴纳的企业所得税税额。

计算甲公司2011年应缴纳的企业所得税税额

答案

参考答案:2011年应纳所得税额=348.85×25%=87.21(万元)。

阅读理解

I was 230 pounds this spring and I decided to get down to a healthier 200.In a house full of food,including snacks bought for my 7­year­old sons,I had a hard time cutting calories. Then I noticed my neighbors were having diet meals (减肥餐).I decided to do the same,knowing I would never be able to stick to a diet if I had to do the buying and cooking myself. I was looking for food that I could afford but I might take a diet more seriously if it hurt me in the wallet.

After online searches,I decided to compare the offerings of four companies:Zone Manhattan,Chefs Diet,Nu­Kitchen and eDiets. All four would send the meals to my door. Three send food daily,while eDiets sends a large package once a week. There were dozens of companies I could have chosen.Research suggests that the economic crisis has made diet programs less tempting.Consumers prefer do­it­yourself diets with foods bought from the supermarket.

Nu­Kitchen regards itself as the “personal chef”.I ordered the five­day plan ($230.53) and the taste was disappointing. I neither lost nor gained weight on the food.

eDiets promises “healthy,delicious meals sent to your door”.I ordered five breakfasts,five lunches and five dinners. My total cost was $119.70,or less than $25 a day. Overall,the food from eDiets was better than that from Nu­Kitchen.

Chefs Diet charged $380.99 for seven days,making it the most expensive of the four services.I never tasted anything terrible,but I never tasted anything that made me want to renew for a second week.

Zone Manhattan charged $349.80,with tax,for a week’s supply of food,or about $50 a day.I liked the food so much that I lost six pounds in the first four days on the diet.

小题1:When the author began to have diet meals,she________.

A.was 200 pounds

B.didn’t have any children

C.worked as a cook in a company offering diet meals

D.didn’t believe she could stick to a diet if she had to cook herself小题2:What does the underlined word “tempting” in Paragraph 2 mean?

A.Attractive.

B.Expensive.

C.Delicious.

D.Useful.小题3:Which of the four companies’ food cost the least daily?

A.Zone Manhattan’s.

B.Chefs Diet’s.

C.Nu­Kitchen’s.

D.eDiets’.小题4:We can learn from the passage that________.

A.the author gained weight on the food from Nu­kitchen

B.the author would choose the food of Zone Manhattan

C.the food from eDiets was the worst of the four

D.Zone Manhattan sends food once a week

单项选择题