第8题: [多项选择]对该企业的业务招待费应调整应纳税所得额( )万元。 A. 75.4 B. 76.2 C. 77.4 D. 79.2 参考答案:C 答案解析:(1) 业务招待费扣除限额=(8000+600-400)×3‰+3=27.6(万元)
(2) 业务招待费调整应纳税所得额=105-27.6=77.4(万元)
第20题: [单项选择]A. She has decided to go to one of the summer schools. B. She is going to relax. C. She is going to work all the time. D. She has not decided yet. 参考答案:B 答案解析:[解析] M: What are you going to do this summer W: I thought for a while about going to