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问题 单项选择题

设在经济特区的某生产性外商投资企业，1996年8月投产，经营期限10年。1997年为获利年度，1999年起被认定为先进技术企业。该企业2004年经税务机关审核的境内所得20万元，在A国的境外税后所得8万元(已经在A国缴纳所得税2万元)。该企业2004年应缴纳的企业所得税和地方所得税额是( )万元。(地方所得税税率3%)

A．1.9

B．2.6

C．4.3

D．3.9

答案

参考答案：D

完形填空
完形填空

       American President,Barack Obama,once told a reporter that his wife was very good at hula hoop.
Recently, the First Lady showed   1   Mr. Obama was right.
       The First Lady held a "Healthy Kids Fair" on the South Lawn at the White House. At the fair,the
First Lady managed   2  142 circles before her hoop fell down onto the lawn. She also played with
skipping ropes at the fair.
       The fair was held to encourage children to do more exercise and to eat   3  . About 100 children
from local schools   4   to take part in the fair,along with their parents. During the fair,cooks also showed
people   5   to make healthy, delicious food.  The First Lady also had something   6   on this topic. She
first imitated children who didn't like to eat vegetables. "I don't want to eat it. I don't like it. It tastes   7  .
I don't want it. "  she said   8    a very interesting way. Then the First lady also gave a talk about   9   
properly. "I tell my girls:lf you are eating the right food most of the time,l'll   10   you to eat those cakes
that you like," she said.

( )1. A. which        
( )2. A. achieve      
( )3. A. better      
( )4. A. invited      
( )5. A. where        
( )6. A. to speak    
( )7. A. badly        
( )8. A. at                   
( )9. A. eating      
( )10.A. mafce        		B. that        
B. achieving    
B. good        
B. was invited  
B. when        
B. to say      
B. bad          
B.by                               
B. playing      
B.let          		C. who              
C. to achieve        
C. badly            
C. is invited        
C. how              
C. to talk          
C. good              
C.in                
C. sleeping              
C. have   		D. whether                
D. achieved              
D. worse                  
D. were invited          
D. why                    
D. to tell                
D. well                  
D.with                    
D. exercising            
D. allow                                   
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多项选择题

根据投资风险与收益的目标不同，可将投资基金划分为（）。

A.成长型基金

B.收入型基金

C.成长及收入型基金

D.平衡型基金
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