试题与答案

某家电企业2008年的有关会计资料如下: (1)2008年度利润总额为300万元;

题型:多项选择题

题目:

某家电企业2008年的有关会计资料如下:
(1)2008年度利润总额为300万元;
(2)全年销售收入为2500万元;
(3)“管理费用”中列支的业务招待费20万元,广告费300万元;
(4)“营业外支出”中列支的税收罚款2万元,自行赞助某小学5万元;
(5)“投资收益”中有国债利息收入10万元,从深圳某联营企业分回利润20万元,已知联营企业的所得税税率为15%。(注:该企业所得税税率为30%)
根据上述资料回答下列问题:

下列关于税前列支的说法中不正确的有( )。

A.税收罚款不得在税前列支

B.赞助某小学支出可以全额在税前列支

C.赞助某小学支出在年应税所得额3%以内的部分可以在税前列支

D.赞助某小学支出不得在税前列支

答案:

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B.

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C.useful

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C.烟雾

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A.two

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C.four

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D.Space is really dangerous, so it doesn’t interest anyone on the earth.

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