试题与答案

某夫妇估计10年后儿子上大学需要一笔大约5万元的资金,现需存入(),才能保证10年后

题型:单项选择题

题目:

某夫妇估计10年后儿子上大学需要一笔大约5万元的资金,现需存入(),才能保证10年后儿子上学所需。(年利率为3%)

A.3.85万元

B.5.38万元

C.3.72万元

D.2.73万元

答案:

参考答案:C

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题型:阅读理解
阅读理解
Accident Report Form(表格)
Accident:   A car crashed(冲撞) into a tree.
Some people were trapped (困)in the car.
Weather:    There was a heavy rain.
Date of call:   June 3,2006
Time of call:   9:30 p.m.
Name of caller: Mrs Green
Place:  Zhongshan Road, Nanjing
Conditions of victims(受害者):    Mr Green hurt his head.
Mrs Green hurt her left leg.
Their daughter felt frightened.
Action: Policemen arrived at 9:40 p.m. and sent the victims to Gulou Hospital at 9:45 p.m.
小题1:What time did Mrs Green call the police?
A.At 9:30 a.m.
B.At 9:30 p.m.
C.At 9:40 p.m.
D.At 9:45 p.m.
小题2:How many people were trapped in the car?
A.One.
B.Two
C.Three
D.Four
小题3:Whose left leg was hurt?
A.Mrs Green's.
B.Their daughter's.
C.Mr. Green's
D.Their friend's.
小题4:What was the weather like that day?
A.It was sunny.
B.It was snowy.
C.It was cloudy.
D.It was rainy.
小题5:Which of the following is TRUE?
A.The car crashed into a wall.
B.Their daughter hurt her leg and was sent to the hospital.
C.The car accident happened on Zhongshan Road in Nanjing.
D.The policemen arrived half an hour later and sent the victims to the hospital.
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题型:问答题

某市娱乐公司,2005年度经营情况如下:

(1)全年歌厅取得收入630万元、与歌厅相关的烟酒饮料收入200万元,台球和保龄球场所取得收入320万元;

(2)全年从被投资公司分回股息收入20万元(投资企业与被投资企业的企业所得税率相同);购买国债取得利息收入10万元,购买国家发行的金融债券利息收入15万元;

(3)全年发生经营成本250万元、经营费用120万元、管理费用200万元(其中含业务招待费用20万元);

(4)经有关部门批准向其职工集资100万元,用于弥补经营资金的不足,集资期限10个月,支付利息8万元,同期银行贷款年利率为6%;

(5)公司全年有职工150人(含福利人员10人),实发工资总额216万元,并以实发工资总额计算提取了职工工会经费4.32万元、职工福利费30.24万元、职工教育经费3.24万元(上述支出并未反映在条件(3)的成本、费用中),当地政府确定人均月计税工资标准为800元(有工会组织的专用收据);

(6)发生意外事故原材料损失16万元,当年内取得保险公司赔偿款8万元。

要求:根据以上资料,按以下顺序回答问题:

计算2005年应缴纳的企业所得税额。

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