试题与答案

某市一家化妆品生产企业,执行新会计准则,2010年经核定亏损20万元。2011年的生

题型:问答题

题目:

某市一家化妆品生产企业,执行新会计准则,2010年经核定亏损20万元。2011年的生产经营情况如下。
(1)向商场销售化妆品,取得不含税销售额400万元,取得与销售产品有关的含税运输费收入11.7万元;直接销售化妆品给使用单位,开具普通发票,取得销售额46.8万元;购进货物取得通过税务机关认证的增值税专用发票,注明价款150万元。
(2)将设备出租给其他企业使用,全年取得租赁收入100万元。
(3)应扣除的化妆品销售成本200万元,销售费用120万元。
(4)发生管理费用40万元(其中含业务招待费10万元,新产品研究开发费用8万元)。
(5)发生火灾,损失了成本为22.79万元外购原材料(其中含2.79万元的运费成本),取得责任人赔偿2万元,保险公司赔偿18万元。
(6)通过教育部门向“希望小学”捐赠4万元,直接向灾区捐赠2万元,环保部门罚款1万元。
(7)接受某公司捐赠的包装物,取得通过税务机关认证的增值税专用发票,注明价款20万元,增值税税额3.4万元。
(8)12月从境外分支机构取得税后净收益32万元,分支机构所在国企业所得税税率为20%,但由于该国有税收优惠,分支机构在境外实际只按15%的税率缴纳了企业所得税(该国与我国没有签订税收饶让协定)。
要求:根据上述资料,按下列序号计算有关纳税事项,每问需计算出合计数。

计算该企业2011年境内生产经营所得应缴纳的企业所得税;

答案:

参考答案:2011年该企业应缴纳的企业所得税=27.13×25%=6.78(万元)

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题型:单项选择题


Task 11
Directions: After reading the following passage, you will find 5 questions or unfinished .statements, numbered 36 through 40. For each question or statement there are 4 choices marked A), B), C) and D). You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center.

As the pace of life continues to increase, we are fast losing the art of relaxation. Once you are in the habit of rushing through life, being on the go from morning till night, it is hard to slow down. But relaxation is essential for a healthy mind and body.
Stress is a natural part of everyday life and there is no way to avoid it. In fact, it is not the bad thing it is often supposed to be. A certain amount of stress is vital to provide motivation and give purpose to life. It is only when the stress gets out Of control that it can lead to poor performance and ill health.
The amount of stress a person can withstand depends very much on the individual. Some people are not afraid of stress, and such characters are obviously prime material for managerial responsibilities, others lose heart at the first sign of unusual difficulties. When exposed to stress, in whatever form, we react both chemically and physically. In fact we make choice between "flight or fight" and in more primitive days the choices made the difference between life or death. The crises we meet today are unlikely to be so extreme, but however little the stress is, it involves the same response. It is when such a reaction lasts long, through continued exposure to stress, that health becomes endangered. Since we can’t remove stress from our lives (it would be unwise to do so even if we could), we need to find ways to deal with it.

Which one of the following statements is TRUE according to the passage

A.We can find quite a few ways to avoid stress.

B.Stress is always harmful to people’s health.

C.It’s easy to change the habit of keeping oneself busy with work.

D.Different people can bear different amount of stress.

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