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【单选题】
某外商投资企业于2002年在某经济特区成立，2004年开始获利，成立时适用税率15％，并享受自获利年度起两免三减半的税收优惠，主要生产化妆品。 2008年度发生以下业务： （1）外购原材料一批，用于生产化妆品，取得增值税专用发票，注明价款2000万元，增值税额340万元，发票已通过认证。 （2）销售自产的化妆品30万件，取得不含税收入5500万元。 （3）产品销售成本2000万元，销售费用800万元，财务费用100万元，管理费用900万元（含业务招待费200万元）。 （4）5月份发生火灾，损失外购的材料40万元（不含税），取得保险公司赔款10万元，取得责任人赔款8万元。 （5）取得国债利息收入1万元。 计算该企业2008年所得税前准予扣除的火灾损失为（）万元。
A.
22
B.
28.8
C.
40
D.
46.8
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相关题目：
【单选题】If a student never skips a class and gets an overall mark of 80 (out of 100) for assignments, what is the minimum mark that the student must obtain in the final exam in order to get 85 (out of 100) as...
A.
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【简答题】A．To chat with Simon socially. B．To get help in the course. C．To hand in their assignments. D．To practise giving interviews.
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【单选题】模拟谈判完成之后,要结合模拟谈判的效果对谈判计划进行修订。修订的程序为()。
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A.
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查看完整题目与答案
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A.
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B.
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A.
Some students at the back cannot hear the professor.
B.
The professor has changed his reading assignment.
C.
Some of the students are not on the professor's list.
D.
The professor has brought extra copies of his assignment.
查看完整题目与答案
【多选题】下列材料能够用气割切割的是( )。
A.
低碳钢
B.
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C.
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【多选题】选择吸收剂时,主要考虑的因素有哪些?
A.
溶解度大， 选择性好
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挥发性小， 再生易
C.
黏度低
D.
化学稳定性好、价廉、易得、无毒、不易燃烧、无腐蚀、凝固点低等经济和安全条件。
查看完整题目与答案
【判断题】食品中含有多种有机酸,总酸度测定的结果一般以样品中含量最多的酸来表示。( )
A.
正确
B.
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查看完整题目与答案