某乡镇企业2004年度实现收入总额250 元，应扣除的成本、费用225 Zi。元，、
应扣除的销售税费22万元。2004年度该乡镇企业应缴纳企业所得税（ ）。
万元。
A．0．45 B．0．49
C．0．54 D．0．99

某公司企业所得税税率为33％，某年度从联营企业分回税后利润55．5万元，联营 企业适用的企业所得税税率为15％（当年享受减半征收的优惠政策，实际征税比 例为7．5％）。从联营企业分回的税后利润应补企业所得税（ ）万元。 A．10．8 B．11．75C．12．71 D．14．25

A.5万元，联营

B.5％）。从联营企业分回的税后利润应补企业所得税（
C.10．8
D.11．75
C．12．71
E.14．25

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19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.What figure should appear in the income statement for these items?A $61,000B $22,000C $24,000D $23,850

A.
What

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