下列关于企业重组业务企业所得税处理陈述，不正确的是（）。
A.以非货币资产清偿债务，应分解为转让相关非货币性资产和按非货币性资产公允价值清偿债务两项业务，确认相关资产的所得或损失
B.被合并企业及其股东都应按清算进行所得税处理
C.被合并企业的亏损不得在合并企业结转弥补
D.企业重组的税务处理，区分不同条件，分别适用～般性税务处理规定和特殊性税务处理规定，企业重组业务中，受让企业支付的对价必须以股权为支付形式
参考答案：D
解析：企业重组业务中，受让企业支付的对价包含股权支付、非股权支付部或者两者的组合。
阅读下面短文，把方框中的句子还原到文中，然后完成第五小题。（每题1分，共5 分） If you look at the sky one night and see something moving and shining that you have never seen before, it might be a comet (彗星). A comet sometimes looks like a star. ____小题1:____ It shines from the sunlight it reflects (反射). Like the earth, a comet goes round the sun, but on a much longer path (轨道) than the earth travels. If a comet isn’t a star, what is it then? Some scientists think that a large part of a comet is water frozen into pieces of ice and mixed with iron and rock dust and perhaps a few big pieces of rock. ____小题2:______ These clouds, together with the dust, form a long tail. Many people perhaps have seen a comet. _____小题3:_____ .There may be millions of comets, but only a few come close enough for us to see. An Englishman named Edmund Halley, who lived from 1656 to 1742, found out a lot about the paths that comets take through the sky. ______小题4:____ . Others keep coming back at regular times. A big comet that keeps coming back was named after Halley because he was the one who worked out when it would come back again. Maybe you have ever seen Halley’s Comets because the last time it came close to the sun and the earth was in the year 1986. Then people all over the world were outside at night to look at it. You will probably be able to see Halley’s Comets when it comes near the earth again.
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