单项选择题

J企业对已达一定工作年限、一定年龄或接近退休年龄的职工内部退养支付的一次
性生活补贴，以及企业支付给解除劳动合同职工的一次性补偿支出，企业所得税
的处理规定是（）。
A．税前不得扣除 B．税前可以扣除
C．税前按30％扣除 D．税前按50％扣除

A.税前不得扣除
B.税前可以扣除
C．税前按30％扣除
C.税前按50％扣除

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单项选择题

20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.Which of the following statements about the IAS 2 requirements in this area are correct?1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.A All three statements are correctB 1 and 2 onlyC 1 and 3 onlyD 2 and 3 only

A.
Which
B.
2
C.
3
D.
A

单项选择题

某企业2004年度实现利润总额20万元。经某注册税务师审核，在“财务费用” 账户中扣除了两次利息费用：一次向银行借人流动资金200万元，借款期限6个月，支付利息费用4．5万元；另一次经批准向职工借人流动资金50万元，借款期限9个月，支付利息费用2．25万元。在“营业外支出”账户中扣除了直接向贫困地区的捐款5万元。该企业2004年度应缴纳企业所得税（）万元。A．8．48 B．8．25C.8．4’ D.8．44

A.5万元；另一次经批准向职工借人流动资金50万元，借款期

B.25万元。在“营业外支出”账户中扣除了直接向贫困

C.8．48
D.8．25
C.8．4’
E.8．44

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