题目内容

甲公司2009年的年度利润总额400万元。年度收入总额为1000万元,其中包括但不限于:销售货物的收入600万元;接受的财政拨款20万元;国债利息收入30万元;银行存款的利息收入50万元。2009年度甲公司共支出600万元,包括但不限于:公益性捐赠30万元;向公司的股东支付股息、红利共70万元,赞助支出20万元。 请根据新的《企业所得税法》的规定,回答本案涉及的下列法律问题。 甲公司的下列收入中,在计算应纳税所得额时可以扣除的有( )。

A. 销售货物的收入600万
B. 接受的财政拨款20万元
C. 国债利息收入30万元
D. 银行存款的利息收入50万元

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3 The House is expected to pass a piece of legislation Thursday that seeks to significantly rebalance the playing field for unions and employers and could possibly reverse decades of declining membership among private industries. The Employee Free Choice Act would allow a union to be recognized after collecting a majority of vote cards, instead of waiting for the National Labor Relations Board to over-see a secret ballot election, which can occur more than 50 days after the card vote is completed. Representatives of business on Capitol Hill oppose the bill. The National Association of Manufacturers, the National Federation of Independent Business, the U.S. Chamber of Commerce and other business groups oppose the shift away from secret ballots saying the change could threaten the privacy of the workers. "This isn’t about preventing increased unionization, it’s about protecting rights," said the National Association of Manufacturer’s Jason Straczewski, of his organization’s opposition to bill. Straczewski says eliminating the secret-ballot step would open up employees to coercion (强迫,威胁) from unions. Samuel of the AFL-CIO contends the real coercion comes from employers. "Workers talking to workers are equals while managers talking to workers aren’t," Samuel said. He cites the 31,358 cases of illegal employer discrimination acted on by the National Labor Relations Board in 2005. Samuel also points out that counter to claims from the business lobby, the secret bal-lot would not be eliminated. The change would only take the control of the timing of the election out of the hands of the employers. "On the ground, the difference between having this legislation and not would be the difference between night and day," said Richard Shaw of the Harris County Central I.abor Council, who says it would have a tremendous impact on the local level. The bill has other provisions (规定,条款) as well. The Employee Free Choice Act would also impose binding arbitration (仲裁) when a company and a newly formed union cannot agree on a contract after 3 months. An agreement worked out under binding compul- sory arbitration would be in effect for 2 years, a fact that Straczewski calls, "borderline unconstitutional. " "I don’t see how it will benefit employees if they’re locked into a contract," said Straczewski. The bill’s proponents point to the trend of recognized unions unable to get contracts from unwilling employers. The Federal Mediation and Conciliation Service, the organization that oversees arbitration, reported that in 2004, 45 percent of newly formed unions were denied first contracts by employers. The bill would also strengthen the penalties for companies that illegally coerce or intimidate employees. As it stands, the law on the books hasn’t changed substantially since the National Labor Relations Act was made into law in 1935. The NLBR can enforce no other penalty than reinstating wrongfully fired employees or recovering lost wages. Which of the following statements best summarizes the main idea of the passage

A. House bill aims to spur labor union growth.
B. House bill aims to counter labor union growth.
C. Employee Free Choice Act aims to spur employment.
D. Employee Free Choice Act aims to raise employees’incom

SNMPv1是一个不安全的协议,管理站(Manager)与代理(Agent)之间通过 (56) 进行身份认证,由于认证信息没有加密,所以是不安全的。1998年公布的SNMPv3定义了基于用户的安全模型USM,其中的认证模型块结合 (57) 算法形成认证协议,产生了一个96位的报文摘要。SNMPv3还定义了基于视图的访问控制模型VACM。在这个模型中,用户被分成组,属于同一组的用户可以有不同的安全级别,其中 (58) 是最高安全级别。RFC1757定义的RMON管理信息库是对MIB-2的扩充,其中的统计组记录 (59) 的管理信息,而矩阵组则记录 (60) 的通信情况。

A. 团体名
B. 用户名ID
C. 访问权限
D. 访问控制

人体中的维生素D负责吸收和利用矿物质钙,儿童缺乏维生素D时会发生佝偻病,成人缺乏维生素D时可导致骨质软化病。

A. 对
B. 错

3 The House is expected to pass a piece of legislation Thursday that seeks to significantly rebalance the playing field for unions and employers and could possibly reverse decades of declining membership among private industries. The Employee Free Choice Act would allow a union to be recognized after collecting a majority of vote cards, instead of waiting for the National Labor Relations Board to over-see a secret ballot election, which can occur more than 50 days after the card vote is completed. Representatives of business on Capitol Hill oppose the bill. The National Association of Manufacturers, the National Federation of Independent Business, the U.S. Chamber of Commerce and other business groups oppose the shift away from secret ballots saying the change could threaten the privacy of the workers. "This isn’t about preventing increased unionization, it’s about protecting rights," said the National Association of Manufacturer’s Jason Straczewski, of his organization’s opposition to bill. Straczewski says eliminating the secret-ballot step would open up employees to coercion (强迫,威胁) from unions. Samuel of the AFL-CIO contends the real coercion comes from employers. "Workers talking to workers are equals while managers talking to workers aren’t," Samuel said. He cites the 31,358 cases of illegal employer discrimination acted on by the National Labor Relations Board in 2005. Samuel also points out that counter to claims from the business lobby, the secret bal-lot would not be eliminated. The change would only take the control of the timing of the election out of the hands of the employers. "On the ground, the difference between having this legislation and not would be the difference between night and day," said Richard Shaw of the Harris County Central I.abor Council, who says it would have a tremendous impact on the local level. The bill has other provisions (规定,条款) as well. The Employee Free Choice Act would also impose binding arbitration (仲裁) when a company and a newly formed union cannot agree on a contract after 3 months. An agreement worked out under binding compul- sory arbitration would be in effect for 2 years, a fact that Straczewski calls, "borderline unconstitutional. " "I don’t see how it will benefit employees if they’re locked into a contract," said Straczewski. The bill’s proponents point to the trend of recognized unions unable to get contracts from unwilling employers. The Federal Mediation and Conciliation Service, the organization that oversees arbitration, reported that in 2004, 45 percent of newly formed unions were denied first contracts by employers. The bill would also strengthen the penalties for companies that illegally coerce or intimidate employees. As it stands, the law on the books hasn’t changed substantially since the National Labor Relations Act was made into law in 1935. The NLBR can enforce no other penalty than reinstating wrongfully fired employees or recovering lost wages. It is implied that______.

A. fewer private industries joined unions in the past
B. workers’ coercion often comes from unions
C. the bill will be a win-and-win one for employees and employers
D. punishment authorized by the bill will be lighter

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