伟达公司2009年共实现税前收入总额1800万元(其中包括产品销售收入1600万元,

题型:多项选择题

问题:

伟达公司2009年共实现税前收入总额1800万元(其中包括产品销售收入1600万元,国库券利息收入200万元),发生各项成本费用共计1250万元。其中:合理的工资薪金总额175万元,业务招待费90万元,职工福利费45万元,职工教育经费3万元,工会经费9万元,税收滞纳金15万元,提取的各项准备金支出100万元(均未经税务部门批准),其他成本费用支出均符合税法规定。(企业所得税税率为25%)
要求:根据资料,回答问题:

关于职工教育经费和工会经费,下列说法中正确的是( )。

A.允许税前扣除的职工教育经费支出为3万元

B.允许税前扣除的职工教育经费支出为4.375万元

C.允许税前扣除的工会经费为3.5万元

D.允许税前扣除的工会经费为9万元

考点:会计资格考试会计从业资格(财经法规与职业道德)税收法律制度
题型:多项选择题

NEW YORK PLUMBING(管道)& HEATING

Since 1968

Plumbing and Heating Fixing

LARGE OR SMALL

24 Hours 7 Days Service

Tel: 56568833

268 Pine Street 5th Avenue

小题1:Which shows New York P & H (Plumber & Heating) has been in business for a long time?

A.“Since 1968”

B.“24 Hours 7 Days Service

C.“56568822”

D.268 Pine Street 5th Avenue小题2:For which of the following problems would one call New York P & H?

A.Rainwater drops from the roof

B.A refrigerator stops working

C.The floor of the bathroom is covered with water.

D.There’s something wrong with the furniture小题3:What will the person who needs help probably discuss with New York P & H? 

A.Duties

B.Tools

C.Meals

D.Costs小题4:If something is wrong with your heating, ____________.

A.you can ask them for help at once.

B.New York P & H has known it clearly

C.P & H will just help you by telephone

D.you can ask for free fixing in 24 hours.小题5:Which of the following is NOT clear in the reading?   

A.Where P & H is

B.How big P & H is

C.What P & H does

D.When P & H was set up

题型:多项选择题

已知MN是线段AB的垂直平分线,P是MN上任意一点,则______=______.

题型:多项选择题

在含有Cu(NO32、Mg(NO32和AgNO3的溶液中加入适量锌粉,首先置换出的是(  )

A.Mg

B.Cu

C.Ag

D.H2

题型:多项选择题

苍术难名丹功效与作用

题型:多项选择题

下列不属于业主向承包商索赔的是()。

A.对超额利润的索赔

B.对指定分包商的付款索赔

C.业主合理终止合同或承包商不正当地放弃工程的索赔

D.工期延期的费用索赔

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