试题与答案

永昌公司2009年利润表上反映的税前会计利润为200万元,所得税税率为25%。该企业

题型:问答题

题目:

永昌公司2009年利润表上反映的税前会计利润为200万元,所得税税率为25%。该企业核定的全年计税工资总额为100万元,实际发放的工资总额为110万元。该企业固定资产折旧采用平均年限法,本年计算的折旧额为5万元,按照税法规定采用双倍余额递减法计算的折旧额为6万元。管理费用中含有超标的业务招待费2万元,投资收益中含有国债利息收入2万元。
要求:
(1)计算永昌公司2009年应交所得税;
(2)编制计算应交所得税和交纳所得税的会计分录。

答案:

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参考答案:教师威信的建立途径主要有:(1)培养自身良好的道德品质。(2)培养良好的认知能力和性格特征。(3)注重良好仪表、风度和行为习惯的养成。(4)给学生以良好的第一印象。(5)做学生的朋友与知己。

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题型:单项选择题

President George W. Bush


布什总统


George W. Bush is the 43rd President of the United States. He was sworn into office on January 20, 2001, re-elected on November 2, 2004, and sworn in for a second term on January 20, 2005. Prior to his Presidency, President Bush served for 6 years as the 46th Governor of the State of Texas, where he earned a reputation for bipartisanship and as a compassionate conservative who shaped public policy based on the principles of limited government, personal responsibility, p families, and local control.
President Bush was born on July 6, 1946, in New Haven, Connecticut, and grew up in Midland and Houston, Texas. He received a bachelor’s degree in history from Yale University in 1968, and then served as an F-102 fighter pilot in the Texas Air National GuarD.President Bush received a Master of Business Administration from Harvard Business School in 1975. Following graduation, he moved back to Midland and began a career in the energy business. After working on his father’s successful 1988 Presidential campaign, President Bush assembled the group of partners who purchased the Texas Rangers baseball franchise in 1989.On November 8, 1994, President Bush was elected Governor of Texas. He became the first Governor in Texas history to be elected to consecutive 4-year terms when he was re-elected on November 3,1998.
Since becoming President of the United States in 2001, President Bush has worked with the Congress to create an ownership society and build a future of security, prosperity, and opportunity for all Americans. He signed into law tax relief that helps workers keep more of their hard-earned money, as well as the most comprehensive education reforms in a generation, the No Child Left Behind Act of 2001. This legislation is ushering in a new era of accountability, flexibility, local control, and more choices for parents, affirming our Nation’s fundamental belief in the promise of every chilD.President Bush has also worked to improve healthcare and modernize Medicare, providing the first-ever prescription drug benefit for seniors; increase homeownership, especially among minorities; conserve our environment; and increase military strength, pay, and benefits. Because President Bush believes the strength of America lies in the hearts and souls of our citizens, he has supported programs that encourage individuals to help their neighbors in need.
On the morning of September 11,2001, terrorists attacked our Nation. Since then, Preaident Bush has taken unprecedented steps to protect our homeland and create a world free from terror. He is grateful for the service and sacrifice of our brave men and women in uniform and their families. The President is confident that by helping build free and prosperous societies, our Nation and our friends and allies will succeed in making America more secure and the world more peaceful.
President Bush is married to Laura Welch Bush, a former teacher and librarian, and they have twin daughters, Barbara and JennA.The Bush family also includes two dogs, Barney and Miss Beazley, and a cat, Willie.

As Governor of the State of Texas, George W. Bush shaped public policy NOT on the basis of which of the following principles

A.limited government

B.personal responsibility
C.p families


D.fight against terrorism

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