皮皮学,免费搜题
登录
搜题
【简答题】
某市生产企业为增值税一般纳税人,为居民企业。2009年度发生相关业务如下: (1) 销售产品取得不含税销售额8000万元,债券利息收入240万元(其中国债利息收入30万元);应扣除的销售成本5100万元,缴纳增值税600万元、城市维护建设税及教育附加60万元; (2) 发生销售费用1400万元,其中广告费用800万元、业务宣传费用450万元;发生财务费用200万元,其中支付企业流动资金周转借款2000万元,一年的借款利息160万元(同期银行贷款利率为6%);发生管理费用1100万元,其中用于新产品、新工艺研制而实际支出的研究开发费用400万元; (3) 2007年度、2008年度经税务机关确认的亏损额分别为70万元和40万元; (4) 2009年度在A、B两国分别设立两个全资子公司,其中在A国设立了甲公司,在 B国设立乙公司。2009年,甲公司亏损30万美元,乙公司应纳税所得额50万美元。乙公司在B国按20%的税率缴纳了所得税。 (说明:该企业要求其全资子公司税后利润全部汇回;1美元=8元人民币) 要求:根据所给资料,回答下列问题: 计算应纳税所得额时准予扣除的销售费用;
拍照语音搜题,微信中搜索"皮皮学"使用
参考答案:
参考解析:
知识点:
.
..
皮皮学刷刷变学霸
举一反三
【单选题】扩大小肠的表面积的结构是()。
A.
环状皱襞、绒毛和微绒毛
B.
小肠腺和绒毛
C.
环形皱襞和肠腺
D.
绒毛和微绒毛
E.
环状皱襞、绒毛和柱状细胞
【单选题】数据仓库所存储的数据,通常具有一定特点,下列哪些不属于其特点的?()
A.
经常修改数据项的值
B.
数据大都反映历史
C.
数据来源多样
D.
面向特定主题
【单选题】Tom likes to go to the movies _____Mary prefers to go to swimming.
A.
at the same time
B.
as soon as
C.
because
D.
while
【单选题】—I called you at 6 o'clock yesterday evening, but nobody answered. — I'm sorry. I my friend download the movie Kung Fu PandaⅡwhen the telephone rang,
A.
would help    
B.
helped   
C.
was helping
【单选题】Client: Hello. May I speak to Mr. Turner? Secretary:________
A.
I'm sorry. He's at a meeting now.
B.
I am. Speak, please.
C.
Hello. Who're you, please?
D.
Hello. Thank you for calling.
【单选题】Mary prefers ____ for a walk rather than ____ at home.
A.
to go; staying
B.
going; to stay
C.
to go; stay
D.
going; staying
【单选题】—I called you last night, but there was no answer, —Oh, I'm sorry. I dinner at my friend's home. [     ]
A.
have
B.
had
C.
was having
D.
have had
【单选题】--- What about inviting Mary to our party? --- You’d better not. She prefers to be ____, so far as I know.
A.
tested out
B.
rung up
C.
left alone
D.
turned around
【单选题】— I'm sorry. I _____ at you the other day. — Forget it. I was a bit out of control myself. [     ]
A.
shouldn't shout
C.
shouldn't have shouted C. mustn't shout C. mustn't have shouted
【判断题】小肠皱襞、绒毛和微绒毛均可扩大吸收面积。
A.
正确
B.
错误
相关题目: