问题 单项选择题

外商投资企业采用分期付款方式取得国产设备的,在计算其购买国产设备投资可抵免的企业所得税时,其设备购置时间的确认标准应该是()。

A.设备发票开具时间

B.支付第一笔货款的时间

C.支付全部货款的时间

D.设备到货时间

答案

参考答案:D

解析:我国现行税法规定,采用分期付款或赊销形式取得设备的,以设备到货时间作为设备购置时间。

阅读理解

Hunter and Nina are husband(丈夫)and wife. They get up about 4:50 in the morning. When many people are sleeping in their warm beds, they are working. They work outside and walk a lot. They do not work when it is raining. They also work on weekends.

Her name is Sara. She sometimes goes to work in the morning, and sometimes goes to work at night when she is on duty(值班). She works in a big building. There are many beds in it. She wears a white hat and a white dress. She says:” I meet many people every day. I look after them. They need my help. That’s my job. It’s hard, but I like it.”

He is Jim’s father. He usually leaves home very early. He does not work in a factory. He goes to work on foot or by bike. It is far from his home. He usually works in the day and has lunch outside in the sun. His work is very hard. He often brings us rice, eggs and vegetables. He can have a good rest(休息)in winter.

She goes to work by bus every day. She works in a building. It opens at 8 a.m. and closes at 6 p.m. There are many good foods, drinks and other things. Children like to go there. She meets many people every day. She often says, “Can I help you?” When she meets people. She says, “My work is not easy. I must stand all day and be friendly to everyone”.

小题1:What jobs do they have?

A.Farmer, doctor, driver and cleaner(清洁工)

B.Cleaner, nurse, farmer and shopkeeper

C.Postman, nurse, driver and teacher

D.Driver, doctor, cleaner and shopkeeper小题2:Hunter and Nina doesn’t work _____.

A.from Monday to Friday

B.at weekends

C.on workdays

D.on rainy days小题3:Does Sara like hard work?

A.Yes, she does.

B.She doesn’t know.

C.No, she doesn’t.

D.We don’t know.小题4:In what season (季节)does Jim’s father stop working?

A.In spring

B.In summer

C.In autumn

D.In winter小题5:Who works hard and is kind to people when they come to her/him?

A.The first

B.The second

C.The third

D.The fourth

单项选择题