试题与答案

感温筒位于蒸发器出口的(),随温度之升降而伸缩。

题型:填空题

题目:

感温筒位于蒸发器出口的(),随温度之升降而伸缩。

答案:

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题型:问答题

设在经济特区的某外商投资企业(先进技术企业),注册资本5000万元(中方与外方的资本比例为7:3),经营期限20年。1995年8月投产,1995年—2002年的生产经营情况见下表:

金额单位:万元

该企业适用的增值税税率17%,企业所得税税率15%(本题不考虑地方所得税)。经主管税务机关核准,将执行税收优惠的时间从1996年计算。2000年以后该企业被继续认定为先进技术企业。

2003年度该企业自行核算取得产品销售收入8000万元,非产品销售的其他业务收入总额600万元,应扣除的成本、费用、税金等共计7900万元,实现会计利润700万元。后经聘请的会计师事务所审核,发现企业自行核算中存在以下问题:

(1)直接销售产品给某使用单位,开具普通发票取得含税销售额93.6万元、取得与销售产品有关的运输收人11.7万元,未列入收入总额;

(2)发生的与生产经营相关的交际应酬费90万元、技术开发费60万元(2002年的技术开发费50万元),已据实扣除;

(3)转让股票收益70万元;12月接受某公司捐赠货物一批,取得增值税专用发票,注明价款60万元、增值税10.2万元,企业负担运输费用4万元,企业对此未作账务处理;

(4)在“营业外支出”账户中,发生的通过民政局向灾区捐赠50万元,直接向某学校捐赠20万元,资助相关联的科研机构开发经费40万元全部作了扣除。

要求:按下列顺序回答问题:

(1)计算1995年—2002年该企业应缴纳的企业所得税总和;

(2)计算审核的问题中应补缴的增值税总和;

(3)销售产品应调增应纳税所得额;

(4)发生的交际应酬费和技术开发费加计扣除后应调增应纳税所得额;

(5)转让股权和捐赠应调增应纳税所得额;

(6)直接捐赠和资助关联的科研机构应调增应纳税所得额;

(7)计算2003年该企业应缴纳的企业所得税;

(8)计算2003年该企业实现的税后利润;

(9)定该企业的外国投资者将2003年应分得的税后利润的80%,用于再投资增加本企业的注册资本金(经营期限8年)。请计算外国投资者再投资应退回的企业所得税(退税比例40%)。

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题型:阅读理解

阅读理解。

     "Who made your T-shirt?" A Geo letown University student raised that question. Pietra Rivoli, a professor

of business, wanted to find the answer. A few weeks later, she bought a T-shirt and began to follow its path

from Texas cotton. rim to Chinese factory to charity bin (慈善捐赠箱). The result is an interesting new book.

The trat ' s of a T-shirt in the Global Economy (经济).

      Following a T-shirt around the world in a way to make her point more interesting, but it also frees Rivoli

from the usual arguments over global trade. She goes wherever the T-shirt goes, and there are surprises

around every corner. In China, Rivoli shows why a clothing factory, even with its poor conditions, means a

step toward a better are for the people who word there. In the colorful used-clothing markets of Tanzania, she

realizes that "it is only in this final stage of life that the T-shirt will meet a real market," where the price of a

shirt changes by the hour and is different by its size and even color.

     Rivoli ' s book is full of me able people and scenes, like the noise, the bad air and the"muddy-sweet smell

(泥土香味) of the cotton." She says, "Here in the factory, Shanghai smells like Shallo water Texas." Rivoli is

her best when making those sorts of unexpected connections, She even finds one between the free traders and

those who are against globalization. The chances opened up by trade are vast, she argues, but free markets

need the correcting force of politics to keep them in check. True economic progress needs them both.

1. What do we learn about Professor Rivoli?

A. She used to work on a cotton farm.

B. She wrote a book about world trade.

C. She wants to give up her teaching job.

D. She wears a T-shirt wherever she goes.

2. By saying T-shirts "meet a real market", Rivoli means in Tanzania _____.

A. cheaper T-shirts are needed

B. used T-shirts are hard to sell

C. prices of T-shirts rise and fall frequently

D. prices of T-shirts are usually reasonable

3. What does the word"them" underlined in the last paragraph refer to?

A. Free markets.

B. Price changes.

C. Unexpected connections.

D. Chances opened up by trade.

4. What would be the best title for the text?

A. What T-shirts Can Do to Help Cotton Farms

B. How T-shirts Are Made in Shanghai

C. How T-shirts Are Sold in Tanzania

D. What T-shirts Can Teach Us

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