问题 单项选择题 A3/A4型题

甲股份有限公司(以下简称甲公司)为境内上市公司,20×8年度实现利润总额为4000万元;所得税采用资产负债表债务法核算,20×8年以前适用所得税税率为33%,假定20×8年新颁布的税法规定:20×8年起适用所得税税率改为25%。

20×8年甲公司有关资产减值准备的计提及转回等资料如下(单位:万元)

假定甲公司除计提的资产减值准备产生的差异外,无其他纳税调整事项和暂时性差异。

假定甲公司在可抵扣暂时性差异未来转回的期间能获得足够的应纳税所得额。

要求:

根据以上条件,不考虑其他因素,回答问题。

甲公司20×8年度的应交所得税为()万元。

A.1112.5

B.1468.5

C.1470.5

D.1485.5

答案

参考答案:A

解析:甲公司20×8年度的应交所得税=[4000+(100+300+150-100)]×25%=1112.5(万元)

阅读理解

A thief returned a mobile phone and thousands of yuan he had stolen from a woman after receiving 21 text messages from her, a local newspaper reported.

Pan Aiying, a Chinese teacher at Wutou Middle School in Qihe County, in East China’s Shandong Province, didn’t think her text messages would help to get her belongings back.

A young man riding a motorcycle robbed her of her bag, in which there was her mobile phone, bank cards and 4,900 yuan, as she was riding her bicycle home on Saturday evening.

Pan said at first she considered calling the police, but then decided to try to persuade(说服)the young man to return her bag. Pan called her lost phone with her friend’s, but couldn’t get through. So she began sending messages.

“Hey, I’m Pan Aiying, a teacher from Wutou Middle School. You must be going through a difficult time. If so, I will not blame you. ” Wrote Pan in her first text message, which got no answer. “Keep the 4,900 yuan if you really need it, but please return the other things to me. You are still young. To make mistakes is human. Correcting your mistake is more important than anything. ” Pan wrote in another message.

She gave up hope after sending 21 text messages without any answer and planned to call the police the next morning. However, as she left her home on Sunday morning, Pan found her stolen bag lying in the courtyard. Nothing was lost.

“Dear Pan: I am sorry. I made a mistake. Please forgive me. You are so kind even though I stole from you. I’ll correct my ways and be an honest person,” said a letter left with the bag.

小题1:Where was Pan Aiying robbed?

A.In the school.

B.At home.

C.In the courtyard.

D.In the street.小题2:Why didn’t Pan Aiying call the police at first?

A.Because she thought the police wouldn’t help her.

B.Because it was too late at that time.

C.Because she wanted to communicate with the thief first.

D.Because her friend asked her not to.小题3:How long was Pan Aiying’s bag missing?

A.About two days.

B.About 12 hours.

C.About one day and a half.

D.About 24 hours.小题4:From the news we can learn that ____________.

A.the young man would not steal any more

B.Pan Aiying didn’t give up hope after sending 21 text messages

C.the young man would pay a visit to Pan Aiying personally

D.Pan Aiying teaches English in a middle school in Shandong Province

单项选择题