问题 单项选择题

甲公司2010年12月3日与乙公司签订产品销售合同。合同约定,甲公司向乙公司销售A产品200件,单位售价10万元(不含增值税),单位成本为6万元,增值税税率为17%;乙公司应在甲公司发出产品后1个月内支付款项,乙公司收到A产品后4个月内如发现质量问题有权退货。甲公司于2010年12月10日发出A产品,并开具增值税专用发票。根据历史经验,甲公司估计A产品的退货率为20%。
甲公司2010年12月15日与丙公司签订产品销售合同。合同约定,甲公司向丙公司销售B产品(系新产品)100件,单位售价13万元(不含增值税),单位成本为7万元,增值税税率为17%;丙公司应在甲公司发出产品后1个月内支付款项,丙公司收到B产品后4个月内如发现质量问题有权退货。甲公司于2010年12月20日发出B产品,并开具增值税专用发票。
至2010年12月31日止,上述A、B产品尚未发生退回。
按照税法规定,销货方于收到购货方提供的《开具红字增值税专用发票申请单》时开具红字增值税专用发票,并作减少当期应纳税所得额处理。甲公司适用的所得税税率为25%,预计未来期间不会变更;甲公司预计未来期间能够产生足够的应纳税所得额以利用可抵扣暂时性差异。
甲公司于2010年度财务报告批准对外报出前,A产品发生退回50件,B产品未发生退货;至A、B产品退货期满止,2010年出售的A产品实际退货60件,B产品发生退货20件。
假定按税法规定,企业发出商品时应确认收入的实现;本题中甲公司、乙公司、丙公司均为增值税一般纳税人。甲公司2010年度的所得税汇算清缴于2011年5月31日完成。
要求:根据上述资料,不考虑其他因素,回答下列问题。

甲公司凶销售A、B产品对2010年度利润总额的影响是( )。

A.940万元
B.800万元
C.640万元
D.600万元

答案

参考答案:D

解析: 因A产品在资产负债表日后期间退货50件高于原估计退货40件(200×20%),故40件冲减预计负债,10件冲减报告年度营业收入和营业成本,B产品2010年不应确认收入。甲公司因销售A、B产品对2010年度利润总额的影响金额=200×(10-6)×(1-20%)-10×(10-6)=600(万元)。

阅读理解

Below is a page adapted from an English dictionary.

Important words to learn:E Essential I improver A Advanced

Pump noun [C] DEVICE 1 A a piece of equipment which is

used to cause liquid, air or gas to move from one place

gas pump SHOE2[USUALLY PLURAL]US (UK COURT SHOE)

8 type of plain shoe with a raised HEEL and no way of

fastening it to the foot which is worn by women

3 [USUALLY PLURAL]  type of flat shoe, like a BALIET dancer’s shoe when is worn by women 4 [USUALLY PLURAL]UK a flat·shoe made of heavy cloth, which is worn by children for doing sports.

verb LIQUID/GAS1 [T USUALLY·ADV/PREP] to force

liquid or gas to move somewhere:our latest machine can

pump a hundred gallors a minute , o The new wine is

pumped into stirage tanks.o The heart pumos blood

through the arteries/round the body. INFORMATION2[T]

INFORMAL to keep asking someone for information, especially in a way that is not direce:She was pumping mefor details of the new projece.

Idioms pump sb’s hand to SHAKE someone’s hand (="hold" their hand and move it up and down, especiallyIn order to greet them)·pump lron INFORMAL to lift

Heavy weights for exercise: These days both men andWomen pump iron far fitnets.

Pharsal verbs pump sth into sth to spend    

Money trying to make something operate succesfully:

They had been pumpinh money into the business for someYears without seeing any results.

Pump sth out(M)REMOVE1 to remove water or other liquid from something using a pump:We took turnspumping out the boat.PRODUCE2 INFORMAL DISAPPROVINGto produce words or loud music in a way that is repeated, forceful and continuous: The government keeps pumpingout the same old propaganda.O The car radio waspumping out music with a heacy beat.

Pump out sth someone’s stomach is pumped out, aPoisonous substance is removed from it by being-sucked

Through a tube. She had to go to hospital  Stomach pumped out.

Pump sth up [M] INFORMAL to make someone feel morecontident or excited: He was offering them advince andtrying to pump them up.O[R]The players were pumpingthemselves up by singing the national anthem, before thegame.

Pump sth up[M]1 to fill something with air using a  pump: Have you pumped up the balloons yet?O I must pump the tyres up on my bike.2 INFORMAL to increase

something by a large amount:The US was able to pump up exports.O Let’s pump up the tolume a bit!

Pump-action /pamp ek/ n/adjective describes a device which operates by forcing song     especially air ,in or out of a closed space or container, a pump-action shotgun , a pump   action   

Pump priming noun specialized the activity of helping a business ,programm ,economy    etc   to  develop by  giving it money.  The government is carding small,pump-priming grants to single moter who are starting their own businesses.

Punnoun a humorous use of a word or phrase which has several meanings or which sound like another word:she made a couple of dreadful puns.  This is a well-known joke based on a pun “What’s  black and white and red   all  over   A newspaper

Verb  to make a pun

Punch

Noun      (c)a forceful hit with a fist (="closed" hand) she gave him a punch lik on us in the nose effect

2 U the power to be interesting and have a strong effect on people ,I felt the performance speech presntation lacked punch DRnk  3  a cold or hot drink made by mixing fruit juices pieces of frut and often wine or other alcoholic drinks tool  4  a piece of equoce  which cuts boles in a maena by pushing a piece of met through it a ticket punch have you seen the hole puneh anywhere?

Verb(t) hit 1  to hit someone or something with your FIST (="closed" hand);He punched him in the stomach.2 MALY US to hit with your fingers the bugins on a telephone or the kdys on a keys on a keyboard USE TOCL make a hole in something with a special piece of equipment:I was just punching holes in some sheets of paper  .This belt’s too big .I’ll have to punch an extra hole in it.

Idioms punch sb’s lights out informal to hit someone repeatedly very hard punch the clock us to put a card into a special machine to record the times you amive at and leave work:After 17 years of punching the clock,he just disappeared one morning and was mever heard from again.

小题1:What does the word“pump”mean in “He ran in every five minutes to pump me about the case”?

A.Talk with

B.ask for information.

C.Listen to

D.Provide with evidence小题2:When Sally says“The TV propram kept pumping out commercials”,she may be______.

A.excited

B.interested

C.annoyed

D.annoyed小题3:What will the government most probably provide if it is engaged in a pump-priming program?

A.sums of money

B.Raw materials

C.informative and significant

D.intereing and powerful小题4:When Sylvia says“His speech was OK but it had no real punch”,she thinks it was not_____.

A.fluent and impressive

B.logical and moving

C.informative and significant

D.interestitng and powerful

多项选择题