某企业2009年发生亏损l。0万元,2010年实现税前会计利润700万元,其中包括国债利息收入80万元;在营业外支出中有税收滞纳金60万元;所得税税率为25%。假定不考虑其他因素。则该企业2010年的所得税费用为()万元。
A. 130
B. 150
C. 175
D. 145
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年度终了,只有在企业亏损的情况下,才应将“本年利润”科目的本年累计余额转入“利润分配一未分配利润”科目。()
A. 正确
B. 错误
In the writer's opinion, interdisciplinary studies are important because they
A. encourage scholars to concentrate on their own specialisations
B. allow scholars to exchange disciplines much easier
C. make scholars aware of problems outside their own fields
D. allow overworked scholars to relax
Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文:W: May I come in?
M: Come in, please. Anything I can do for you?
W: Um…er…I've come to ask you if I could leave half an hour earlier than usual today.
M: Oh, what for?
W: My cousin is coming and I'm supposed to meet her at the airport.
M: When's her flight?
W: The telegram says it's 5: 30 P. M.
M: What time is it now?
W: It's a quarter past 4. And it takes 20 minutes to get there by bus.
M: I see. Ok, you have my permission.
W: Thank you.
6.Why does the woman ask to leave earlier?
7.How will the woman go to the airport?
(6)
A. Because she is ill.
Because she will go to meet her cousin at the airport.
C. Because she will see someone off.
D. Because she will travel by plane.
根据无因管理之债的构成要件,下列事实中,不构成无因管理之债的事实是 ()
A. 未受委托,雇人为邻居的危险房屋加固,以免遭台风袭击倒塌
B. 受委托,雇人为他人照顾病人
C. 抢救溺水儿童
D. 饲养他人失散的动物并寻找主人