2013年度,某企业财务资料显示,2013年开具增值税专用发票取得销售收入2456万元,另外从事运输服务取得不含税收入220万元。收入对应的销售成本和运输成本合计为1746万元,期间费用、税金及附加合计为200万元,营业外支出90万元(其中80万为公益性 捐赠支出),上年度企业自行计算亏损80万元,经税务机关核定的亏损为50万元。企业在所得税前可以扣除的捐赠支出为()。
A. 80万元
B. 67.2万元
C. 76.8万元
D. 70.8万元
Passage One
Questions 56 to 60 are based on the following passage.
Global warming is causing more than 300,000 deaths and about $125 billion in
economic losses each year, according to a report by the Global Humanitarian Forum,
an organization led by Kofi Annan, the former United Nations secretary general.
The report, to be released Friday, analyzed data and existing studies of health,
disaster, population and economic trends. It found that human-influenced climate
change was raising the global death rates from illnesses including malnutrition (营养
不良) and heat-related health problems.
But even before its release, the report drew criticism from some experts on
climate and risk, who questioned its methods and conclusions.
Along with the deaths, the report said that the lives of 325 million people,
primarily in poor countries, were being seriously affected by climate change. It
projected that the number would double by 2030.
Roger Pielke Jr., a political scientist at the University of Colorado, Boulder, who
studies disaster trends, said the Forum’s report was “a methodological
embarrassment” because there was no way to distinguish deaths or economic losses
related to human-driven global warming amid the much larger losses resulting from
the growth in populations and economic development in vulnerable (易受伤害的)
regions. Dr. Pielke said that “climate change is an important problem requiring our
utmost attention.” But the report, he said, “will harm the cause for action on both
climate change and disasters because it is so deeply flawed (有瑕疵的).”
However, Soren Andreasen, a social scientist at Dalberg Global Development
Partners who supervised the writing of the report, defended it, saying that it was clear
that the numbers were rough estimates. He said the report was aimed at world leaders,who
will meet in Copenhagen in December to negotiate a new international climate treaty.
In a press release describing the report, Mr. Annan stressed the need for the
negotiations to focus on increasing the flow of money from rich to poor regions to
help reduce their vulnerability to climate hazards while still curbing the emissions of
the heat-trapping gases. More than 90% of the human and economic losses from
climate change are occurring in poor countries, according to the report.
注意:此部分试题请在答题卡 2上作答。
56.What is the finding of the Global Humanitarian Forum?
A. Rates of death from illnesses have risen due to global warming.
B. Global temperatures affect the rate of economic development.
C. Malnutrition has caused serious health problems in poor countries.
D. Economic trends have to do with population and natural disasters.
What does Dr. Pielke say about the Forum’s report?
A. Its statistics look embarrassing.
B. It deserves our closest attention.
C. It is invalid in terms of methodology.
D. Its conclusion is purposely exaggerated.