试题与答案

为掌握新的施工技术来完成某项工程,公司派小王去学习,小王在培训期间的工资应记入(

题型:单项选择题

题目:

为掌握新的施工技术来完成某项工程,公司派小王去学习,小王在培训期间的工资应记入( )。

A.直接工程费

B.措施费

C.企业管理费

D.规费

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B解析:[要点解析] 通常将32位全1的"地址(255.255.255.255)称为受限广播地址,用于将一个分组以广播方式发送给本网络中的所有主机。路由器则阻挡该分组通过,将其广播功能限制在本网内部。换言之,受...

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I was a single parent of four small children, working at a low paid job. Money was always tight, but we had a (1) over our heads, food on the table, clothes on our backs, and if not a lot, always (2) . Not knowing we were poor, my kids just thought I was (3) . I’ve always been glad about that.

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They planned weeks ahead of time, asking (7) what they wanted for Christmas. Fortunately, I had saved MYM120 for (8) to share by all five of us.

The big (9) arrived. I gave each kid a twenty-dollar bill and (10) them to look for gifts of about four dollars each. Then everyone scattered. We had two hours to shop; then we would (11) back at the "Santa’s Workshop".

Driving home, everyone was in high Christmas spirits, (12) my younger daughter, Ginger, who was unusually (13) . She had only one small, flat bag with a few candies—fiftycent candies! I was so angry, but I didn’t say anything (14) we got home. I called her into my bedroom and closed the door, (15) to be angry again. This is what she told me.

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2008年12月,王先生承包市区一家运输公司。合同规定承包期5年,每年上交承包费15万元。2009年经营情况如下:运输公司自行计算的全年运输收入420万元,成本费用 280万元,营业税12.6万元,城建税0.88万元,教育费附加0.38万元,盈利126.14万元,申报缴纳企业所得税31.54万元。经聘请的注册税务师审核时,发现以下问题:
(1)由王先生签字对部分客户的运输劳务免收,全年累计16笔,共计15万元,未在收入中反映,成本已经列支;
(2)运输公司闲置房屋出租收入30万元,未在收入中反映,折旧及税费已经列支;
(3)在费用中列支的合理的工资费用32万元(其中包括王先生工资每月2500元),计提并支出福利费6万元,计提并拨缴工会经费0.64万元(并取得专用收据),计提职工教育经费1.2万元(实际使用0.72万元),雇佣员工15人;
(4)当年发生业务招待费4万元、广告费16万元、业务宣传费1.5万元;
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根据上述资料和税法有关规定,回答下列问题:

该运输公司计算企业所得税时,可以扣除的业务招待费、广告费、业务宣传费为 ( )万元。

A.19.83

B.17.53

C.19.46

D.16.84

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