[判断题]《安规》考试成绩不合格的个人取消先进参评资格。 ( )
A.正确
B.错误

某日化企业为增值税一般纳税人，主要业务是以外购护发品再生产护发品销售，2004年度有关生产、经营情况如下： (1)1～11月实现销售收入总额7000万元，应扣除的销售成本4300万元，发生销售费用800万元(其中含广告费300万元)，发生管理费用900万元(其中含业务招待费40万元)，缴纳增值税400元、消费税580万元、城市维护建设税和教育费附加98万元，实现利润总额322万元。 (2)12月初库存外购已税护发品50万元，本期又从生产企业购进已税护发品取得税控增值税专用发票，支付购货金额350万元、增值税额59.5万元。 (3)12月生产领用外购已税护发品380万元，生产加工过程中发生其他成本费用800万元，共计生产护发品29500箱(每箱成本价0.04万元)。12月销售护发品25600箱，开具税控增值税专用发票，取得销售金额1280万元(每箱不含税单价0.05万元)。通过当地政府机关将885箱捐赠给了受灾地区，企业按成本价35.4万元计入了“营业外支出”账户核算。 (4)12月发生广告费110万元、销货运输费90万元(均取得普通发票)，发生财务费用30万元，发生管理费用100万元(其中含业务招待费用20万元，新产品研究开发费用40万元，该企业上年度发生新产品研究开发费用30万元)。 (注：企业适用增值税税率17%，护发品消费税税率8%，企业所得税税率33%) 根据所给资料回答下列问题：

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