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某自行车厂为增值税一般纳税人，主要生产“动力”牌自行车，同时提供运输服务。2017年度实现会计利润600万元。该厂财务人员对2017年度企业所得税进行汇算清缴，发现部分财务资料如下： (1)销售自行车取得不含增值税销售收入5950万元，同时收取送货运费含税收入55.5万元。取得到期国债利息收入25万元、企业债券利息收入12万元。 (2)发生财务费用125万元，其中：支付银行借款利息54万元，支付因商场借款1000万元而发生的利息71万元。 (3)发生销售费用1400万元，其中：广告费用750万元，业务宣传费186万元。 (4)发生管理费用320万元，其中：业务招待费55万元。 (5)发生营业外支出91万元，其中：通过当地市政府捐赠85万元，用于该市所属某边远山区饮用水工程建设。当年因拖欠应缴税款，被税务机关加收滞纳金6万元。 已知：增值税税率为17%，企业所得税税率为25%，同期银行贷款年利率为6.1%。 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 下列表述中，不正确的是()。 A.支付银行的借款利息54万元可以税前全额扣除 B.支付商场的利息71万元可以税前全额扣除 C.通过当地市政府捐赠85万元可以税前全额扣除 D.企业缴纳的税收滞纳金6万元可以税前扣除 对2017年度企业所得税进行汇算清缴时，可以税前扣除的销售费用为()万元。A.900 B.936 C.1364 D.1400 下列关于在计算企业应纳税所得额时业务招待费调整的表述中，正确的是()。A.业务招待费税前可以扣除30万元 B.业务招待费55万元可以全额税前扣除 C.业务招待费应调增应纳税所得额25万元 D.业务招待费应调增应纳税所得额22万元 企业当年应缴纳的企业所得税为()万元。A.163.75 B.166.25 C.172.5 D.175
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【单选题】听力原文：W: Good Morning, Dr. Sherman Alexie. Let's talk about your life. Where do you come from? M: I come from the Raze, an Indian reservation. I grew up there, lived there until 18. I lived on and off ...
A.
He could bring unfinished work home.
B.
He might have time to pursue his interests.
C.
He might do some evening teaching.
D.
He could invest more emotion in his family.
【单选题】听力原文：W: Good morning, Doctor Sherman Alexie. Let's talk about your life, where you come from? M: I come from the Rez, an Indian reservation. I grew up there, lived there until 18. I lived on and off t...
A.
He might do some evening teaching.
B.
He could bring unfinished work home.
C.
He might have time to pursue his interests.
D.
He could invest more emotion in his family.
【单选题】听力原文：W: Good morning, Doctor Sherman Aleksey. Let's talk about your life, where do you come from? M: I come from the Raze, an Indian reservation. I grew up there, lived there until 18. I lived on and ...
A.
He could bring unfinished work home.
B.
He might have time to pursue his interests.
C.
He might do some evening teaching.
D.
He could invest more emotion in his family
【简答题】Let's talk about 8 , rather than discount.
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