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【多选题】
甲企业为居民企业。2017年有关收支情况如下： （1）取得产品销售收入4000万元，特许权使用费收入100万元，国债利息收入50万元，接受捐赠收入100万元。 （2）业务招待费支出50万元，广告费支出500万元。 （3）支付司法机关罚金20万元，支付给客户的违约金10万元。 （4）直接希望小学捐款100万元，准备金50万元，未经税务机关核定。 （5）其他可在企业所得税税前扣除的成本、费用、税金合计2000万元。 已知：在计算企业所得税应纳税所得额时，业务招待费支出按发生额的60%扣除，但最高不得超过当年销售（营业）收入的5‰；广告费、业务宣传费支出，不超过当年销售（营业）收入15%的部分，允许税前扣除。 甲企业在计算2017年度应纳税所得额时，下列关于业务招待费和广告费税前准予扣除数额的表述中，正确的是（）。A.
业务招待费准予扣除的数额为20.5万元
B.
业务招待费准予扣除的数额为30万元
C.
广告费准予扣除的数额为500万元
D.
广告费准予扣除的数额为615万元
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举一反三
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A.
he believed that it was less difficult than becoming a soldier
B.
he was undefeated throughout his career
C.
it was the most honorable and most strenuous path open to him
D.
an athlete would endure more difficulties
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A.
Chinese difficult to learned
B.
Chinese difficult to learn
C.
it difficult to learn Chinese
D.
herself difficult to learn Chinese.
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A.
He has already found his mobile phone
B.
He hasn't found his mobile phone yet
C.
He has lost his mobile phone
D.
He has just found his mobile phone
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A.
He found a rich person.
B.
He found a box of good apples.
C.
He found an apple tree.
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A.
he has been
B.
has he been
C.
has been he
D.
been has he
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