问题 单项选择题

下述情形中,不属于医师在执业活动中享有的权利的是

A.出具相应的医学证明文件

B.人格尊严、人身安全不受侵犯

C.获取工资报酬和津贴

D.宣传卫生保健知识,对患者进行健康教育

E.享受国家规定的福利待遇

答案

参考答案:D

解析:见《医师法》第二十一条、第二十二条,D答案应为义务而不属于权利。通俗理解权利是应得到或有权做到的,而义务是应做到的。

阅读理解

Exercise is an important part of a healthy life. It reduces your risk of heart attack and is a good way to control body weight. It is also something you can do with other people, which can be great fun. So, it is important to find time to exercise and be healthier. As well as making time to exercises, another way is to build it into the natural rhythm (节奏) of your day.

· Go for a walk on your lunch break.

Try to find at least three different ways and change them throughout the week. It

might even be possible to find a place to walk inside, for those bad weather days.

· Talk to your employers about improving health at work.

Encourage your workers to cycle to and from work. You might also be able to

encourage them to set up a gymnasium. Sell the idea by pointing out that doing so

will improve productivity (生产率), and make workers happy.

· If you are a student.

Go for walks with friends to talk about your studies. Spend some time in the learning

resource centre reading about sport, exercise and health. The more you know, the

more choices you will have about how to be physically active. Most colleges have

sport and exercise programs that students can take part in. Find out which activities

are being held, and try those you think you might enjoy. 

小题1:

Workers are advised to cycle to and from work to ________.

A.make themselves realize the importance of health

B.work better and bring pleasure to themselves

C.make themselves become much stronger

D.reduce the time spent in walking to work小题2:

When a student wants to do exercise at school, he or she had better ________.

A.take part in all the exercise programs

B.have sports with friends or classmates

C.choose the one that he or she likes

D.choose the same one all the time小题3:

We can learn from the passage that ________.

A.walk is most suitable for those who work indoors

B.one who knows more about health will be healthier

C.exercising with others will be better for one’s health

D.combining exercise with daily work can save time to keep healthy

问答题

(根据2016年教材关于高新技术企业职工教育经费税前扣除政策已更新)某上市公司自2013年起被认定为高新技术企业,2014年度取得主营业务收入48000万元、其他业务收入2000万元,营业外收入1000万元,投资收益500万元,发生主营业务成本25000万元、其他业务成本1000万元、营业外支出1500万元、营业税金及附加4000万元,管理费用3000万元,销售费用10000万元,财务费用1000万元,实现年度利润总额6000万元,当年发生的相关具体业务如下: (1)广告费支出8000万元。. (2)业务招待费支出350万元。 (3)实发工资4000万元,当年6月5日,中层以上员工对公司2年前授予的股票期权(该股票期权等待期至2013年12月31日)500万股实施行权,行权价每股6元,当日该公司股票收盘价每股10元,其中高管王某行权6万股,王某当月工资收入9万元。 (4)拨缴职工工会经费150万元,发生职工福利费900万元,职工教育经费160万元。 (5)专门用于新产品研发的费用2000万元,独立核算管理。 (6)计提资产减值损失准备金1500万元,该资产减值损失准备金未经税务机关核定。 (7)公司取得的投资收益中包括国债利息收入200万元,购买某上市公司股票分得股息300万元,该股票持有8个月后卖出。 (8)获得当地政府财政部门补助的具有专项用途的财政资金500万元,已取得财政部门正式文件,支出400万元。 (9)向民政部门捐款800万元用于救助贫困儿童。 (其他相关资料:各扣除项目均已取得有效凭证,相关优惠已办理必要手续) 要求:根据上述资料,按照下列顺序计算回答问题,如有计算需计算出合计数。

计算资产减值损失准备金应调整的应纳税所得额并说明理由。