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听力原文: A two-day conference to promote trade and investment in Africa will take place in Addis Ababa in Ethiopia in early March. One of the leading figures behind the event is a retired British Professor of international affairs, John Spence. VOA' s Andre Denathena spoke with professor Spence and filed this report from London about the forthcoming conference.
'The conference known as the 'Addis Forum' aims to attract international attention to Africa's economic potential and is an attempt to promote trade and investment in the vast continent of 52 countries. Conference organizers hope the two-day meeting will bring together African businessmen and their counterparts from Europe, North America and the Middle East to explore new investment possibilities in Africa.
One of the main organizers of the conference is John Spence, a fellow at London's Royal Institute for International Affairs. Mr. Spence says inevitably investments by overseas companies will have to be selective, given that some African countries are perceived as better risks than others. He says these countries include South Africa, Uganda, Ghana, Ivory Coast and Botswana. John Spence believes that after Latin America and the Far East, Africa will be the next region for major foreign investors. And he hopes his Addis Forum conference will be the first step in getting foreign companies seriously interested in Africa. Andre Denathena, VOA news, London.'
A two-day conference to promote trade and investment in Africa will take place in Addis Ababa in Ethiopia in ______.
A.February
B.early March
C.late March
D.April

A.
B.
C.'
A
D.
A.February
B.early
E.late
F.April
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某市某生产企业为增值税一般纳税人,2005年度账面记载注册资本10000万元、职工 1200人,当年相关经营情况如下:
(1)外购原材料,取得防伪税控系统开具的增值税专业发票,注明金额5000万元、增值税进项税额850万元,另支付购货运输费用200万元、装卸费用20万元、保险费用30万元;
(2)对外销售A产品1000个,每个含税金额17 .55万元,共计取得含税金额17550万元;支付销售货物的运输费用300万元,保险费用和装卸费用160万元;
(3)销售A产品40个给本公司职工,以成本价核算取得销售金额400万元;该公司新设计生产B产品5个,每个成本价12万元,为了检测其性能,将其转为自用。市场上无B产品销售价格;(成本利润率10%)
(4)为促进产品销售,该企业决定成立顾客会员俱乐部,每位会员收取会费每年1000元,共招收会员100个单位;
(5)转让10年前自建的旧生产车间,取得收入1200万元,该车间的原值为1000万元,已提取折旧400万元;该车间经有权机构评估,成新度为30%,目前同样的生产车间需要 1500万元;转让旧生产车间时向政府补缴出让金80万元,发生其他相关费用20万元;
(6)转让一块土地使用权,取得收入560万元。年初取得该土地使用权时支付金额420万元,转让时发生相关费用6万元;
(7)发生业务招待费130万元、技术开发费280万元(上年发生技术开发费260万元);其他管理费用1100万元;
(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)发生财务费用900万元,其中向其相关联的企业借款支付的利息费用600万元,已知向其相关联的企业借款的年利息率为6%,金融机构同期贷款利率为5%;
(10)全年计入成本费用的实发工资总额和按工资总额提取的职工工会经费、职工福利费、职工教育经费共计1500万元。
(注:该企业适用的增值税税率17%;当地人均月计税工资标准为800元,企业不能出具《工会经费拨缴款专用收据》)
要求:按下列顺序回答问题:
(1)分别计算该企业2005年应缴纳的增值税、营业税、城市维护建设税和教育费附加、土地增值税;
(2)计算该企业2005年实现的应税收入总和;
(3)计算企业所得税前准许扣除的销售成本总和;
(4)计算企业所得税前准许扣除的销售税金及附加总和;
(5)计算企业所得税前准许扣除的销售费用总和;
(6)计算企业所得税前准许扣除的管理费用总和;
(7)计算企业所得税前准许扣除的财务费用总和;
(8)计算企业所得税前准许扣除的工资、工资附加“三费”标准及调整金额;
(9)计算该企业2005年应缴纳的企业所得税。(企业所得税税率为33%)

A.55万元,共计取得含税金额17550万元;支付销售货物的运输费用300万元,保险费用和装卸费用160万元;
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