某公司企业所得税税率为33％，2004年度取得境内应税所得额120万元，取得
境外投资的税后收益59．5万元。境外企业所得税税率为35％，由于享受了5％的
税率优惠，实际缴纳了30％的企业所得税。该公司2004年度在我国应缴纳企业
所得税（ ）万元。 ．
A．39．60 B．41．39
C．42．15 D．46．82

17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were: In arrears In advance $ $30 June 2004 3,800 2,40030 June 2005 4,700 3,000All arrears of rent were subsequently received.What figure for rental income should be included in the company’s income statement for the year ended 30 June2005?A $84,000B $83,400C $80,600D $85,800

A.
Details
B.
What

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某生产性建设项目，生产某单一产品，年固定成本为1200万元，每件产品的变动成本（含单位产品税金等）为600元、销售价格为1600元，设计生产能力为年产16000件。根据题意，回答下列问题：86.该建设项目的产量盈亏平衡点是（ ）件。A.6000B.9000C.10000D.12000

A.该建设项目的产量盈亏平衡点是（
B.6000
B.9000
C.10000
D.12000

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