题目内容

下列属于企业所得税征收对象具体内容的是()。

A. 出售旧固定资产所得
B. 投资收益
C. 走私货物获得的收益
D. 因债权人原因确实无法支付的应付款

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管道管群宜组成矩形,其高度不宜小于宽度,但高度不宜超过宽度一倍。

A. 正确
B. 错误

Melissa Poe Melissa Poe was 9 years old when she (31) a campaign for a cleaner environment by writing a letter to the then President Bush. Through her own efforts, her letter was reproduced on over 250 donated billboards (广告牌) (32) the country. The response to her plea help was so (33) that Poe established Kids For A Cleaner Environment(Kids F.A.C.E.)in 1989. There are now 300,000 (34) of Kids F.A.C. E. worldwide and is the worlds largest youth environmental organization. Poe has also petitioned the National Park Service to (35) a "Children's Forest" project in every national park. In 1992, she was invited as one of only six children in the world to speak at the Earth Summit in Brazil as part of the Voices of the Future Program. In 1993, she was given a Caring Award for her (36) by the Caring Institute. Since the organization started, Kids F. A. C. B. members have distributed and planted over 1 million, trees! Ongoing tree-planting projects include the (37) of Kid's Yards-backyard wildlife habitats(栖息地) -and Kid F.A. C. E. is involved in the exciting Earth Odyssey, which is a great way to start helping. "Starting the club (38) out to be a way to help people get involved with the environment -club members started doing things like recycling, picking up litter and planting trees as well as inviting other kids to join their club." "We try to tell kids that it's not OK to be lazy," she explains."You need to start being a responsible, environmentally (39)person now, right away, (40)you become a resource-sucking adult.” 39.()

A. creation
B. across
C. implement
D. before
E. members
F. began
G. turned
H. purpose
I. overwhelming
J. efforts
K. friendly
L. professional

计算问答题:2014年10月,小明和他父母在国庆节期间安排了如下行程:(1)当地电信营业厅国庆大促销,推出"预存话费送手机"合约计划,用户在网24个月,选择286套餐,预存话费6096元,免费赠送一台价值6000元的苹果6手机,同时话费按24个月分月返还。(2)购买手机之后,去当地一家饭店用午餐,合计花费800元;另支付200元购买饭店自制的中秋节月饼1盒,准备将其赠送朋友(饭店不经常提供此项业务)。(3)第二天,小明全家通过旅行社报名参加华东五日游项目,支付旅游费用三人合计6000元,旅行社替小明全家支付给其他单位的住宿、餐费共计5200元。(4)到达目的地之后,小明全家参观了当地的博物馆,支付门票合计30元。(5)小明全家游览了当地某景区,三人合计支付门票150元;乘坐景区的观光车另支付三人车费90元。(6)小明旅游期间,从景区购买当地特产,通过邮局发包裹寄回家,支付邮局邮寄费用60元。(其他相关资料:不考虑起征点因素。)要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。(1)分析电信企业该项"预存话费送手机"业务如何缴纳增值税(无需计算具体金额)。(2)计算饭店应缴纳的营业税。(3)计算饭店应缴纳的增值税。(4)旅行社取得的收入应缴纳的营业税。(5)博物馆取得的收入应缴纳的营业税。(6)景区取得收入应缴纳的营业税。(7)邮局取得收入应缴纳的增值税。

2010年7月1日 A.B两公司签订了一份价值100万元的货物买卖合同。合同约定:A公司于2010年7月15日向B公司交付全部货物;B公司在验货合格后10日内一次性支付全部货款;任何一方如违约,应向守约方支付违约金10万元。合同订立后,A公司未按时交付货物。B公司遂起诉至法院,要求A公司继续履行合同,支付10万元违约金,并赔偿经济损失。A公司辩称:没有按时交货是因为当地7月10日发生严重泥石流灾害,道路被中断,货物无法及时运送;而且,约定的违约金过分高于造成的损失。 2011年2月1日,A公司为支付货款,向C公司签发了一张出票后1个月内付款的银行承兑汇票,金额为60万元,承兑人为D银行,出票日期为2月1日。之后,C公司为清偿债务,将汇票背书转让给债权人E公司,但未记载背书日期。E公司的财务负责人因疏忽遗失了该汇票。张某捡到该汇票后,伪造了E公司的签章,并冒充E公司工作人员将票据背书转让给债权人F公司,F公司对票据伪造的事实毫不知情。 2011年3月3日,F公司提示D银行付款,遭到拒绝。次日,F公司取得拒绝证明后,向A公司、C公司、E公司发出追索通知,要求支付汇票金额、相关利息和费用共计61.5万元。A公司以F公司尚未向其直接前手E公司进行追索,且追索金额超过汇票金额为由拒绝支付;C公司以其未记载背书日期而背书无效,且票据上出现伪造背书为由拒绝支付;E公司以票据签章被伪造为由拒绝承担票据责任。 问题:

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