某市一家办公设备制造公司为增值税一般纳税人。2010年相关生产、经营资料如下:(1)

题型:问答题

问题:

某市一家办公设备制造公司为增值税一般纳税人。2010年相关生产、经营资料如下:

(1)公司坐落在某市区,全年实际占用土地面积共计140000平方米,其中:公司办的职工子弟学校占地10000平方米、幼儿园占地4000平方米、非独立核算的门市部占地6000平方米、职工宿舍占地40000平方米、生产经营场所占地80000平方米;

(2)公司上年末结转到本年度的固定资产原值共计5200万元,其中:房产原值3200万元,机器设备原值2000万元。7月1日将房产原值200万元的仓库出租给某商场存放货物,出租期限2年,共计租金48万元。签订合同时预收半年租金12万元,其余的在租用期的当月收取;

(3)年终实现不含税销售额9000万元,取得送货的运输费收入46.8万元;购进原材料,取得增值税专用发票,注明购货金额2400万元、进项税额408万元;支付购货的运输费50万元,保险费和装卸费30万元,取得运输公司及其他单位开具的普通发票;

(4)应扣除的销售产品成本5500万元;

(5)发生销售费用1200万元,其中:含广告宣传费800万元;

(6)发生财务费用320万元,其中:1月1日向企业借款,借款200万元,借期1年,支付利息费用20万元,同期银行贷款的年利息率为5%;

(7)发生管理费用960万元(不包括有关税金),其中:含业务招待费140万元,新产品开发费用80万元;

(8)全年计入成本、费用中的实发工资总额2300万元,并按实发工资规定的比例计算提取了2%的职工工会经费(实际拨缴40万元)、2.5%的职工教育经费(实际发生额57.5万元);职工福利费没有计提,按实际发生额300万元计入了成本、费用;

(9)8月因管理不善发生材料被盗,经税务机关核定库存外购原材料损失50万元,10月取得了保险公司赔款10万元;9月通过教育部门向义务教育捐款8万元,10月直接向某老年服务机构捐款5万元。

(说明:城镇土地使用税每平方米单位税额4元;房产税计算余值时的扣除比例为25%,不考虑印花税。)

要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算该公司2010年应缴纳企业所得税。

考点:注册会计师税法注册会计师税法
题型:问答题

在规划研究中,划分近期、中期和远期开发方案优先发展重点的依据,是区域或行业发展的( )。

A.资金和资源的可靠性
B.技术的先进性和适用性
C.时序性和阶段性
D.地区区位条件的优越性

题型:问答题

全液压转向器的车辆,发动机转速高,转向速度也高()

A、不可能

B、可能

C、无关

题型:问答题

马达法辛烷值是表示发动机在()的转速运转时汽油的抗爆性能。

A、900r/min

B、800r/min

C、700r/min

D、600r/min

题型:问答题

In the United States, when one becomes rich, he wants people to know it. And even if he does not become very rich, he wants people to think that he is. That is what ‘keeping up with the Joneses’ is about, It is the story of someone who tried to look as rich as his neighbours.

The expression was first used in 1913 by a young American called Arthur Momand. He told this story about himself. He began earning $ 125 a week at the age of 23. That was a lot of money in those days. He got married and moved with his wife to a very wealthy neighbourhood outside New York City. When he saw that rich people rode horses, Momand went horseback riding every day. When he saw that rich people had servants, Momand and his wife also hired a servant and gave big parties for their new neighbours.

It was like a race, but one could never finish this race because one was always trying to keep up. The race ended for Momand and his wife when they could no longer pay for their new way of life. They moved back to an apartment in New York City.

Momand looked around him and noticed that many people do things just to keep up with rich life--style of their neighbours. He saw the funny side of it and started to write a series  of short stories, He called it ‘Keeping up with the Joneses’ because ‘Jones’ is a very common name in the United States.’ Keeping up with the Joneses’ came to mean keeping up with rich lifestyle of the people around you. Momand’s series appeared in different newspapers across the country for over 28 years.

People never seem to get tired of keeping up with the Joneses. And there are ‘Jonses’ in every city of the world. But one must get tired of trying to keep up with the Joneses because no matter what one does, Mr. Jones always seems to be ahead.

小题1:Some people want to keep up with the Joneses because they ______.

A.want to be as rich as their neighbours

B.want others to know or to think that they are rich

C.don’t want others to know they are rich

D.want to be happy小题2:It can be inferred from the story that rich people like to ________.

A.live outside New York City

B.live in New York City

C.live in apartments

D.have many neighbours小题3:The underlined word neighbourhood in the second paragraph means ________.

A.a person who lives near another

B.people living in an area

C.an area near the place referred to

D.an area in another town or city小题4: Arthur Momand used the name ‘Jones’ in his series of short stories because’ Jones’ is ________.

A.an important name

B.a popular name in the United States

C.his neighbour’s name

D.not a good name小题5:According to the writer, it is       to keep up with the Joneses.

A.correct

B.interesting

C.impossible

D.good

题型:问答题

设α,β都是n维非零列向量,矩阵A=2E-αβT,其中E是n阶单位矩阵.若A2=A+2E,则αTβ=______.

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