美国某租赁公司2006年11月向我国甲企业融资租赁设备，取得租赁收_爱下问搜题

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问题单项选择题

美国某租赁公司2006年11月向我国甲企业融资租赁设备，取得租赁收入100万元，其中包括设备价款80万元以及贷款利息5万元，该公司能够提供贷款协议和支付利息的单据，可以证明该利息是由美国某银行提供的出口信贷所收取的，则该租赁公司应向我国缴纳的所得税额是()万元。

A．0

B．1．5

C．2

D．10

答案

参考答案：B

解析：外国租赁公司从事融资租赁业务，取得的租赁收入，可以扣除其设备价款，以及能够提供的贷款协议和支付利息单据(证明是由对方国家银行提供的山口信贷)的利息，就其余额，按10%的预提所得税率征税。设备价款80万元和利息支出5万元，均可在计税时扣除，故该租赁公司应向我国缴纳的所得税额为：(100-80-5)×10%=1.5(万元)。

完形填空

The leaves（树叶） fluttered（飘动）over Josh’s head. The park near his home had always been one of Josh’s 36 places. He liked to watch the colors of the trees glow（闪耀）in the sunlight, 37 the golden trees. It was the same color as his trumpet（小号）. He smiled when he 38 the music the leaves made. Josh sat down and looked at his watch. His father would meet him in a few 39 for their first practice in the park.
Josh and his family lived in an apartment building.When Josh first began playing the trumpet, he 40 in his own living room. Then the family next door had a new baby. To avoid 41 the baby, Josh would 42 his practice time in the park. His father told him it would be good to practice in a wide, open 43 like the park. The baby next door would be able to sleep 44 , but Josh was not very happy with the 45 . He enjoyed visiting the park, but he didn’t want to practice there. He was 46 that he would embarrass（使……难堪）himself in a pubic place if he played the wrong notes（音符）. He didn’t want people to 47 him as he played in the middle of the park.
Josh’s father was a great trumpet player, who once played in a jazz band. He couldn’t possibly understand how 48 it would be to practice in the park！
His father came over and 49 Josh’s daydream(遐想). “Josh, are you ready to practice?” He sat down and 50 his own trumpet from its case. He held the trumpet to his 51 and began to play. The beautiful music floated into the blue afternoon sky.
Josh looked up at the golden trees. The leaves 52 to be dancing to the tune his father was playing. Josh felt 53 as he watched the people walking by and smiling at his father.
He 54 to play like that. Josh put his trumpet to his mouth and blew. He had such a great time that he didn’t 55 if he played a few bad notes. Now he and his neighbors could all be happy.

A．preparation

B．description

C．arrangement

D．appointment

A．embarrassing

B．interesting

C．encouraging

D．disappointing

B．interrupted

问答题

[化学--有机化学基础]

下图是以A为主要起始原料得香料M和高分子化合物N的反应流程（部分产物及反应条件已略去）．

（1）写出C中含氧官能团的名称：______、______．

（2）已知D中无支链，写出D的同类别同分异构体结构简式：______．

（3）生成M的化学方程式为______，反应类型为______．

（4）写出由A生成高聚物N的化学方程式：______．