某内资企业2006年度申报销售(营业)收入3000万元,应纳税所得额为500万元,已

题型:单项选择题

问题:

某内资企业2006年度申报销售(营业)收入3000万元,应纳税所得额为500万元,已缴纳企业所得税165万元。税务机关在检查中发现该企业有如下业务在申报时未进行纳税调整:
(1)公司有一笔产品销售业务,含增值税的销售收入为11.7万元,挂往来账,未做收入处理,但成本已结转;
(2)公司购买国库券,取得利息收入10万元记入“投资收益”;
(3)公司有一笔经营活动中的罚款收入5万元,记入了“资本公积”的贷方;
(4)公司有职工100人,全年计提并实发工资196万元,并已按上述工资总额计提了职工福利费、职工工会经费和职工教育经费;
(5)公司收回以前年度已做坏账损失处理的应收账款10万元,会计处理为借记“银行存款”,贷记“应收账款”;
(6)公司收到上年的增值税应返还款5万元,记入“资本公积”;
(7)公司当年取得技术转让净收入2万元,记人“其他业务收入”;
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元;
(9)管理费用中业务招待费为30万元。
根据所给资料,依据企业所得税的有关规定,回答下列相关问题:

该企业在计算当年企业所得税时,调增应纳税所得额的金额为( )万元。

A.29.7

B.52.7

C.34.7

D.30

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
题型:单项选择题

阅读理解。

      The world's most eager football fan had arrived at the stadium for the first game of the World

Football Championships only to realize that he had left his ticket at home. Not wanting to miss any

 of the first set he went to the ticket office and got in a long line for another seat. After an hour's

wait he was just a few feet from the ticket office when a voice called out, "Hey, Dave!" The fan

looked up, stepped out of line and tried to find the owner of the voice, but with no success. Then

he realized that he had lost his place in line and had to wait all over again.

    When the fan finally bought his ticket, he was thirsty, so he went to buy a drink. The line at the

stand was long too, but since the game hadn't started he decided to wait. Just as he got to the

window, a voice called out, "Hey, Dave!" Again the fan tried to find the voice, but no luck. He

was very upset as he got back in line for his drink.

     Finally the fan went to his seat, eager for the game to begin. As he waited for the first set, he

heard the voice calling, "Hey, Dave!" once more. Shaking with anger, he stood up and cried out

at the top of his lungs, "My name is not Dave."

1. According to the passage we know that ______.

A. maybe the fan was Dave

B. Dave was the enemy of the fan

C. the fan was very sensitive to the name Dave

D. Dave was a good friend of his

2. Which of the following is TRUE according to the passage?

A. The fan liked football as well as some other sports games.

B. The fan enjoyed football much more than anyone else in the world.

C. Football was one of his favorite sports games.

D. Football wasn't by far the most favorite sports for him.

3. ______ he realized he had left his ticket at home.

A. No sooner had he left his home than

B. Before he had arrived at the stadium

C. Coming to the stadium

D. On his way to the stadium

4 The fan went to the ticket office because ______.

A. he wanted to get a better seat

B. he wanted to get a wonderful sight

C. he wanted to get another seat for a friend of his

D. he hoped not to lose any of the first set

5. He got very angry because _______.

A. somebody was calling him a wrong name

B. he couldn't find his friend

C. he failed to find the owner of the voice

D. he had to get back in line for drink

题型:单项选择题

19世纪末、20世纪初,在直接译介西方思想上对中国社会影响最大的人物是()。

A.胡适

B.鲁迅

C.陶行知

D.严复

题型:单项选择题

在对国外投资的子公司进行财务评价时,应扣除的子公司不可控因素不包括()。

A.转移价格

B.利率波动

C.通货膨胀

D.汇率波动

题型:单项选择题

()为广州市建城之始。

A.公元前211年

B.公元前212年

C.公元前213年

D.公元前214年

题型:单项选择题

枳实薤白桂枝汤的功用是()

A.疏肝止痛,活血化瘀

B.通阳散结,祛痰下气

C.行气散结,降逆化痰

D.行气疏肝,散寒止痛

E.行气止痛,温补肝肾

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