问题 单项选择题

某居民企业2008年度取得生产经营收入总额 3000万元,发生销售成本2200万元、财务费用 150万元、管理费用400万元,上缴增值税60万元、消费税140万元、城市维护建设税14万元、教育费附加6万元,“营业外支出”账户中列支被工商行政管理部门罚款7万元、通过公益性社会团体向贫困地区捐赠8万元。该企业在计算 2008年度应纳税所得额时,准许扣除的公益、救济性捐赠的金额是( )万元。

A.2.25
B.8
C.2.79
D.9

答案

参考答案:B

解析: 根据规定,企业发生的公益性捐赠支出,不超过年度利润总额12%的部分,准予扣除。这里的年度利润总额,是指企业依照国家统一会计制度的规定计算的年度会计利润。
利润总额=3000-2200-150-400-140-14-6 -7-8=75(万元)
公益性捐赠支出扣除限额=75×12%=9(万元),实际发生8万元,可以据实扣除。

单项选择题

The comprehension passages on this course are designed to help you increase your speed. A higher reading rate, with no loss of comprehension, will help you in other subjects as well as English, and the general principles apply to any language. Naturally, you will read every book at the same speed. You would expect to read a newspaper, for example, much more rapidly than a physics or economics textbook but you can raise your average reading speed over the whole range of materials you wish to cover so that the percentage gain will be the same whatever kind of reading you are concerned with.

The reading passages which follow are all of an average level of difficulty for your stage of instruction.

If you get to the point where you can read books of average difficulty at between 40 and 50 w.p.m. with 70% or more comprehension, you will be doing quite well, though of course any further improvement of speed with comprehension will be a good thing.

When you practice reading with passages shorter than book length, do not try to take in each word separately, one after the other. It is much more difficult to grasp the broad theme of the passage this way, and you will also get stuck on individual words which may not be absolutely essential to a general understanding of the passage. It is a good idea to skim through the passage very quickly first (say 500 words in a minute or so) to get the general idea of each paragraph. Titles, paragraph headings and emphasized words (underlined or in italics) can be a great help in getting this skeleton outline of the passage.

Provided there is no loss understanding, a higher reading speed will help in ().

A. English

B. physics

C. other subjects as well as English

D. economics

解答题