问题 完形填空
完形填空。
     If we take a close look at successful language learners, we may discover a few techniques(技巧) which make
language learning easier for them.
           1   , successful language learners are independent learners. They do not depend on(依赖) books or teachers;
they     2     their own ways to learn the language. They  try to find the patterns and the rules for themselves     3     
waiting for  the teacher to explain everything.     They  are  good guessers who look  for  clues and  form their    4    
conclusions which are very different from others'.
     Successful language learning is  5    learning.  Therefore, successful learners do not wait for a chance to use the
language; they    6   such a chance. They find people who speak the language and ask these people to correct them
    7    they make mistakes. They will try anything to communicate. When communication is difficult, they can   8       
information that is incomplete(不完整的).  It is more important for them to learn to _9   in the language than to know
the meaning of every word.
     Finally,   successful language learners are learners with a    10   in order to communicate with   these   people and
learn from them.    They   want to learn a language because they are interested in   the language and the people who
speak it. It is necessary for them to learn the language.
( )1. A. As usual    
( )2. A. explain    
( )3. A. instead of  
( )4. A. correct    
( )5. A. ideal      
( )6. A. look for    
( )7. A. until      
( )8. A. break      
( )9. A. agree      
( )10.A. purpose    
B. First of all
B. make        
B. after      
B. own        
B. informal    
B. care about  
B. whether    
B. check      
B. ask        
B. certificate
C. By the way
C. discover  
C. because of
C. only      
C. early      
C. workout    
C. before    
C. download  
C. think      
C. guide      
D. So far        
D. change        
D. from          
D. main          
D. active        
D. write down    
D. when          
D. accept        
D. read          
D. question      
答案

1-5 BCABD 6-10 ADDCA

多项选择题

2007年12月,李某承包市区一家餐厅。合同规定承包期5年,每年上交承包费10万元。未执行新企业会计准则,2008年经营情况如下:餐厅全年营业收入210万元,成本费用180万元,营业税10万元,城建税0.70万元,教育费附加0.30万元,盈利19万元,申报缴纳企业所得税4.75万元。经聘请的注册税务师审核时,发现以下问题:
(1) 由李某签字对部分客户的餐饮费免收,全年累计86笔,共计10万元,未在收入中反映,成本已经列支;
(2) 餐厅闲置房屋出租收入30万元,未在收入中反映,折旧及税费已经列支;
(3) 在费用中列支的合理的工资费用32万元 (其中包括李某工资每月1500元),计提并支出福利费6万元,计提并拨缴工会经费0.64万元 (并取得专用收据),计提职工教育经费1.2万元(实际使用0.72万元),雇佣员工15人;
(4) 当年发生业务招待费2万元、广告费6万元、业务宣传费1.5万元;
(5) 李某2008年1月在承包餐厅时发生餐厅装修支出12万元(该餐厅原值50万元并已提足折旧),账面对这部分支出分两年摊销计入成本费用。(该餐厅预计尚可使用年限5年)
根据上述资料和税法有关规定,回答下列问题:

以下关于该餐厅业务税务处理描述,正确的是( )。

A.业务招待费在计算李某的个人所得税时,可以据实扣除

B.房屋出租收入可以作为业务招待费计算限额的基数

C.李某工资在计算企业所得税时,可以据实扣除

D.李某工资在计算个人所得税时,可以据实扣除

E.上交的承包费可以在计算企业所得税时扣除

问答题 简答题