问题 阅读理解

阅读理解。

     At Anacostia Senior High School we have a lot of problems. We have students suspended and we have

low test grades. I think this school is in need of improvement. The reasons why I believe this school needs

improvement are that children are getting suspended and missing out on class work, students are failing,

and the school is dirty.

     The first reason why this school needs improvement is that children are getting suspended and missing

out on class work. Students should not get suspended because it's like a vacation to them. They will not

change their ways. Instead of putting them out of school for suspension, we should have them in school.

In that way, students can still have good grades.

     The second reason why I believe this school needs improvement is that students are failing. If you come

to school every day you shouldn't fail. I can't blame it all on the students; it is the teachers' fault also. Some

teachers do not let students in the class. This school needs tutors. If students had tutors their grades could

improve. 

     The third reason why I believe this school is in need of improvement is that it is dirty. Who wants to walk

into a dirty school every day? I don't! If students help out, the building will stay clean. There should be no

writing on the walls or eating in the halls. We need to treat our schools like we treat our homes.

     These are my reasons why this school needs improvement. If we do these things we can get good grades

have a nice looking school, and students will improve their grades. By doing these things we can also have

the most decent school on the other side of the fiver.

1. What is the meaning of the underlined word "suspended" in the first passage?

A. blamed

B. praised

C. put in a vacation

D. put out of school

2. How many reasons does the author give for the improvement of school?

A. One.

B. Two.

C. Three.

D. Four.

3. What can we know from the third paragraph?

A. Students have tutors.

B. Students have no tutors.

C. Students' grades are high.

D. Students' grades are not talked about.

4. What is the author's attitude to Anacostia Senior High School?

A. He is satisfied with the school.

B. He is not satisfied with the school.

C. He is surprised at the school.

D. He is excited at the school.

5. What is the best title of the passage?

A. Reasons for School Improvement

B. the Most Decent School

C. School Building

D. School Improvement

答案

1.D 2.C 3.B 4.B 5.D

问答题

设在经济特区的某外商投资企业(先进技术企业),注册资本3000万元(中方与外方的资本比例为6:4),经营期限15年。1996年7月投产,1996~2004年的生产经营情况见下表:
金额单位:万元

年度 1996 1997 1998 1999 2000 2001 2002 2003 2004
获利情况 50 -30 +20 -30 70 60 100 120 150

该企业适用的增值税税率17%,企业所得税税率15%(本题不考虑地方所得税)。经主管税务机关核准,将执行税收优惠的时间从1997年起计算。2001年以后该企业被继续认定为先进技术企业。
2005年经营情况如下:
(1)销售产品取得销售收入5000万元,其他业务收入300万元;
(2)全年应扣除的销售(经营)成本4800万元,发生与生产经营有关的交际应酬费30万元,新产品技术开发费70万元(2004年新产品技术开发费为50万元),已据实扣除;
(3)向关联企业借款2000万元用于生产经营,期限6个月,利率6%(同期银行贷款利率 5%),利息费用60万元已扣除;
(4)在“营业外支出”账户中,列支发生的通过民政局向灾区捐赠50万元,直接向某学校捐赠20万元;
(5)该企业的外国投资者将2005年应分得的税后利润的80%,用于再投资增加本企业的注册资本金(经营期限10年)。
要求:按下列顺序回答问题:
(1)计算1996~2004年该企业应缴纳的企业所得税总和;
(2)计算2005年所得税前应扣除的交际应酬费;
(3)计算2005年所得税前应扣除的新产品技术开发费(含加扣部分);
(4)计算2005年所得税前应扣除的利息费用;
(5)计算2005年所得税前应扣除的营业外支出金额;
(6)计算2005年该企业应缴纳的企业所得税;
(7)计算外国投资者再投资应退回的企业所得税(退税比例40%)。

多项选择题