甲企业为中国境内居民企业,主要生产销售液晶电视机。2019年部分财务资料如下: ...

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甲企业为中国境内居民企业,主要生产销售液晶电视机。2019年部分财务资料如下: (1)销售液晶电视机取得不含税收入8400万元,与之配比的销货成本5660万元; (2)转让技术所有权取得收入800万元,直接与技术所有权转让相关的成本和费用100万元; (3)出租机器设备取得不含税租金收入300万元; (4)接受原材料捐赠取得增值税专用发票注明材料金额50万元、增值税税额6.5万元; (5)取得国债利息收入20万元,取得未上市居民企业股息收入10万元; (6)期间费用共计2500万元,不涉及技术转让费,其中管理费用850万元,包括业务招待费90万元、新技术研究开发费用300万元; (7)已计入成本、费用中的实发工资540万元,拨缴的工会经费15万元、实际发生的职工福利费82万元、职工教育经费11万元。要求:根据上述资料,不考虑其他因素,分析回答下列小题。 (3)有企业2019年发生的业务招待费、新技术研究开发费对企业所得税应纳税所得额的影响,下列说法正确的是()

业务招待费应该调增应纳税所得额40万元

业务招待费应该调增应纳税所得额44万元

新技术研究开发费用应调减应纳税所得额150万元

新技术研究开发费用应调减应纳税所得额225万元

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For me, appearance is most important. I like modern design and I want something that looks good on my desk.

Well, price is definitely the most important factor. I 'm on a budget, so I can't afford to spend too much.

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I want a computer with a good speed. I can't bear working with slow computers