[案例9] 某摩托车生产企业为增值税一般纳税人,2011年经营情况如下: (1)

来源:www.tikuol.com 发布时间:2017-07-11 17:59
题型:问答题

问题:

[案例9]
某摩托车生产企业为增值税一般纳税人,2011年经营情况如下:
(1)外购用于生产摩托车的原材料,刘方开具的防伪税控系统增值税专用发票上注明的价款为500万元、增值税税款为85万元;支付运输费用50万元,取得运输发票;
(2)销售摩托车1800辆,取得不含税销售额1800万元;
(3)应扣除的摩托车销售成本为800万元;
(4)发生管理费用100万元,其中包括业务招待费40万元;
(5)发生销售费用350万元,其中包括广告费300万元:
(6)发生自然灾害,损失外购的不含增值税的原材料金额40万元,取得保险公司给予的赔偿金额22万元;
(7)从境外子公司取得税后利涧80万元,在境外已缴纳了20%的公司所得税。
已知:①摩托车适用的消费税税率为10%;②该企业取得的相关票据均通过主管税务机关认证;③该企业2011年度缴纳除消费税以外的其他营业税金及附加39 75万元;④该企业
2011年度已预缴企业所得税88万元。
要求:
根据上述资料,按下列序号计算回答问题(计算结果保留小数点后两位):

计算该企业2011年度境内所得应缴纳的企业所得税税额;

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题型:选择题

2008年5月12日,我国汶川发生大地震。在抗震救灾现场,工作人员要向地面喷洒一种 “含氯消毒液”对环境消毒,防治疫情发生。“含氯消毒液”中的“氯”在这里指的是 [ ]

A.元素

B.原子

C.分子

D.离子

题型:阅读理解

阅读理解。

     It seems some people have something bad to say about

Facebook,the social media website that now has attracted

more than 300 million members.To them I have only this

to say: Stop please!

                                                                                              

     A recent article in the Wall Street Journal blamed                

Facebook's ability to ruin riendships,saying that it limits communication to typing and

encourages people to spend far too much time with friends they have never met.

     Having used Facebook since its first year,I find these arguments false.The simple

truth is that the problems are only a symptom of Facebook abuse.Like many things,it is

only as harmful to your life and relationships as you allow it to be.Consider arguments

against watching too much TV and overeating.

     Try using Facebook to find friends who may have long ago changed their e-mail

addresses and phone numbers,to find out what your old college friends are up to,to

congratulate your friends on their latest birthdays,to share pictures and articles you find

interesting,and to join in the discussion about them with your friends.

     Sure,I had days when I wasted a little more time on Facebook than I should,but I'm not

going to blame Facebook for my own laziness.If Facebook wasn't there I would have

found something else to waste time on.To my "friends": If you don't feel like broadcasting

your life stories on your Facebook,don't.If you tire of my personal updates,ignore them.If

you don't want to join in the popular online games,don't.It's a fun tool at your fingers that

can be used for both good and bad.If you don't like using Facebook,don't.

     I am now a consultant at the Department of State.I use Facebook to keep in touch with

friends,family,and colleagues who live and work all over the world.

1.Why did the article in the Wall Street Journal blame Facebook?______

A.Because it makes people spend too much time online.

B.Because it can make people lose their real-life friends.

C.Because it's as harmful to people's lives as watching TV.

D.Because it encourages people to make friends with strangers.

2.What does the author suggest using Facebook to do?_____

A.To find out lost e-mail addresses and phone numbers.

B.To arrange appointments with our old college friends.

C.To collect interesting pictures and articles from our friends.

D.To keep in touch with friends whom we haven't called for long.

3.We can imply from the passage that by using Facebook we can________.

A.read others' personal updates

B.write our life stories online secretly

C.decide who can read our life stories

D.refuse to join in popular online games

4.The author writes the last paragraph to________.

A.prove that Facebook can be well used

B.gain supports from the Department of State

C.show that Facebook is used all around the world

D.introduce how she uses Facebook as a consultant

5.What's the main idea of this passage?_____

A.We should save our friendships.

B.Many people put blame on Facebook.

C.It is ourselves to blame,not Facebook.

D.Facebook is becoming more and more popular

题型:单项选择题

所谓T颗粒胶片的颗粒形状为

A.椭圆形
B.平行四边形
C.扁平形
D.三棱锥形
E.五角形

题型:单项选择题

以下药品中,商品名为“泰能”的药品是

A.紫杉醇
B.谷胱甘肽
C.卡比多巴-左旋多巴
D.亚胺培南-西拉司丁
E.对乙酰氨基酚复方制剂

题型:单项选择题

目前,一般意义上的风险管理范围主要是指狭义的风险管理,即( )。不过,随着技术进步和人们认识的提高,风险管理的范围正在逐渐扩大。

A.指经济单位可能面临的所有风险管理

B.指对经济单位的静态风险予以管理

C.指仅对可保风险予以管理

D.指对经济单位的动态风险予以管理