甲居民企业适用的企业所得税税率为25%,2013年境内应纳税所得额为160万元,其设

题型:单项选择题

问题:

甲居民企业适用的企业所得税税率为25%,2013年境内应纳税所得额为160万元,其设在A国的分公司应纳税所得额折合人民币为90万元,在A国已缴纳企业所得税折合人民币27万元。则该企业2013年在我国实际应缴纳的企业所得税为()万元。

A.17.5

B.22.5

C.35.5

D.40

考点:初级会计资格第五章企业所得税、个人所得税法律制度第五章企业所得税、个人所得税法律制度题库
题型:单项选择题
The poor are very wonderful people. One evening we went out and picked up four people from the street. One of them was in a most  15  condition, and I told the others: You look after the other three. I take care of this one who looked  16 . So I did for her all that my love can do. I put her in bed, and there was such a beautiful  17  on her face. She took hold of my   __18__as she said “thank you” and she died. I asked myself what I would say if I was in her  19. And my answer was very simple. I would have tried to draw a little 20  to myself. I would have said I am hungry, that I am dying, I am cold, I am in pain, or something else, but she gave me much more---she gave me her grateful love. And she 21  with a smile on her face. As did that man whom we picked up from the drain (下水道), half eaten with worms, and we brought him to the home. “I have lived like an  22 in the street, but I am going to die like an angel, loved and cared for.” And it was so  23 to see the greatness of that man who could speak like that, who could die like that without complaining, without cursing(诅咒) anybody, without comparing anything. Like an angel---this is the 24  of our people.
小题1:
A.comfortable B.important C.difficult D.terrible
小题2:
A.better B.happier C.worse D.different
小题3:
A.smile B.tear C.laugh D.surprise
小题4:
A.head B.face C.coat D.hand
小题5:
A.place B.room C.home D.side
小题6:
A.attraction B.ability C.advice D.attention
小题7:
A.lived B.died C.cameD.talked
小题8:
A.ant B.angel C.animal D.actor
小题9:
A.wonderful B.difficult C.grateful D.important
小题10:
A.achievement B.greatness C.behavior D.unhappiness
题型:单项选择题

关于丙烯制冷压缩机吸入过负荷的原因,下列说法正确的有()。

A、返回量设定不当

B、现场返回阀开度不当

C、出口冷却水给水温度低

D、分离用户负荷高

题型:单项选择题

用伏特表(非理想电表)测得电池两端电压为U,若电池电动势为E,则

A.U=E

B.U>E

C.U<E

D.无法确定

题型:单项选择题

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题型:单项选择题

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