问题 单项选择题

根据企业所得税法律制度的规定,下列各项中,属于免税收入的是()。

A.企业接受社会捐赠收入 

B.转让企业债券取得的收入 

C.已作坏账损失处理后又收回的应收账款 

D.国债利息收入

答案

参考答案:D

解析:选项ABC:属于企业所得税的应税收入;选项D:国债利息收入属于企业所得税免税收入的范围。

阅读理解

阅读理解。

    At school many things happen to us. We may feel excited when we have success in a school play. We

may feel sorry if we lose an important game. We want to keep the memory for the rest of our lives.

    How to keep the memory? Our English teacher, Miss Wang, has taught us a good way of remembering

things to make our own yearbook. What is a yearbook? A yearbook is a kind of book which is used to keep

the memory of exciting moments. It's usually made at the end of the year.

    Last December, we began to make our yearbook. First we chose the persons who had done something

special, then some students interviewed (采访) them, some wrote down their stories, others took photos

of them. Everyone in our class had something to do. Finally our teacher helped us to put the things together.

We had our first yearbook.

    All of us put a lot of love into making the yearbook. It is so wonderful that not only the students but also

our parents and teachers will remember the special time for ever.

1. When we have success in a school play, we may feel ______. [ ]

A. sorry

B. angry

C. excited

D. interested

2. Miss Wang's good way of remembering things is to ______. [ ]

A. buy a new book

B. write down stories

C. take a lot of photos

D. make a yearbook

3. A yearbook is made to ______.[ ]

A. take notes

B. keep the memory

C. do our homework

D. remember English words

4. Usually a yearbook is made in ______.[ ]

A. January

B. February

C. May

D. December

5. We made our first yearbook ______. [ ]

A. without any help

B. without putting our love into it

C. with the help of our teacher

D. with the help of our parents

名词解释