试题与答案

She had been shopping with her Mom in Wa

题型:选择题

题目:

She had been shopping with her Mom in Wal­Mart. She must have been 6 years old. It was 31 outside. We all stood just 32 the door of the Wal­Mart.
Her voice was so sweet for the 33 waiting.“Mom, let’s run through the rain,” she said.
“What?” Mom asked.
“Let’s run through the rain!” She 34 .
“No, honey. We’ll wait until it 35 down a bit,” Mom replied.
This young child waited about 36 minute and repeated,“Mom, let’s run through the rain.”
“We’ll get soaked if we do,” Mom said.
“No,we won’t, Mom. That’s not what you said this morning,” the young girl said as she 
 37 her Mom’s arm.
“This morning?When did I say we could run through the rain and not get 38 ?”
“Don’t you remember?When you were talking to Daddy about his cancer, you said,‘If God can get us 39 this, he can get us through anything!’”
The entire crowd became dead silent. I  40 you couldn’t hear anything but the rain. We all stood silently. Mom  41 and thought for a moment about what she would say.
“Honey, you are absolutely right. Let’s run through the rain. If we get wet, maybe we just need  42 ,” Mom said. Then off they ran.
We all stood watching, smiling and laughing as they  43 past the cars. They held their shopping  44 over their heads just in case. They got soaked. But they were  45 by a few who screamed and laughed like children all the  46 to their cars. And yes, I did. I ran. I got wet. I needed washing. Circumstances or people can take away your  47 possessions, they can take away your money, and they can take away your   48 .But no one can ever take away your precious  49 . So, don’t forget to  50 time and take the opportunities to make memories every day!
小题1:
A.quarrelling B.pouringC.snowing D.trembling
小题2:
A.besideB.behind C.insideD.outside
小题3:
A.annoying B.interestingC.appreciatingD.expecting
小题4:
A.answeredB.declaredC.repeatedD.announced
小题5:
A.bringsB.comesC.cuts D.slows
小题6:
A.a moreB.otherC.an another D.another
小题7:
A.pulledB.hit C.pushed D.dragged
小题8:
A.hurtB.wet C.wounded D.slipped
小题9:
A.off B.over C.through D.in
小题10:
A.recalledB.swore C.promisedD.observed
小题11:
A.suffered B.walked C.weptD.paused
小题12:
A.washing B.bathingC.showeringD.watering
小题13:
A.rushedB.flewC.walked D.drove
小题14:
A.goods B.suppliesC.bagsD.packages
小题15:
A.suspectedB.challengedC.ordered D.followed
小题16:
A.route B.wayC.pathD.direction
小题17:
A.physicalB.mentalC.spiritualD.material
小题18:
A.healthB.relativeC.friendshipD.happiness
小题19:
A.presentsB.prizesC.memoriesD.chances
小题20:
A.takeB.gain C.killD.keep

答案:

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题型:问答题

某企业(地处市区,为增值税一股纳税人)2010年度有关会计核算资料如下:销售收入6000万元,销售成本3200万元,营业税金及附加132万元,销售费用1200万元、管理费用298万元,财务费用370万元,投资收益560万元,营业外收入290万元,营业外支出410万元。
2011年3月,会计师事务所在对其2010年所得税资料汇总检查时发现,与企业所得税有关的资料如下:
(1)5月份接受某企业捐赠的一批原材料,取得增值税专用发票(当月已认证),注明价款80万元、增值税13.6万元,该企业将其全部计入“资本公积”账户,未计提进项税额,资本公积增加93.6万元。
(2)“投资收益”账户包括股权转让所得400万元、国债利息收入120万元、企业债券利息收入40万元。
(3)“管理费用”列支业务招待费160万元、坏账准备金80万元、存货跌价准备金30万元。
(4)“销售费用”中列支广告费765万元,其中包括支付媒体的广告费720万元,以自产的产品做广告样品列支广告费45万元,该批广告样品不含税公允价为100万元、成本45万元,该公司未计入收入和计提销项税额,似设将目产货物用于样品会计上不确认收入。
(5)“财务费用”中列支利息支出315万元,其中2010年1月1日向银行借款利息支出210万元,利率为5.5%,向非金融机构借入同期借款1500万元,期限1年,利率7%。
(6)“营业外支出”账户中,支付违约罚款43万元、税收滞纳金20万元。
(7)6月根据生产经营需将公司80%的资本由甲公司收购,成为甲的子公司。收购日转让资产的计税基础为1200万元,公允价值为1600万元。甲公司以股权形式支付了1500万元,以银行存款支付100万元。
要求:按下列顺序回答问题,每问均为共计金额:

2010年该企业所得税前准予扣除的财务费用;

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