问题 阅读理解

阅读理解。

     Television has a huge influence on our lives. It is one of the most important ways of getting information.

People spend part of their spare time watching television, and much of what they learn comes from it.

     What we see on TV-movies, news shows, sports shows, advertisements and so on have increased our

knowledge and have changed the way we learn about the world today. However, not everything on TV is

true.

     Most of the viewers are children. Television sometimes is like a baby-sitter. It spends more time with

children than parents do. But it keeps them in the living room away from healthy outdoor activities. They

spend less time playing soccer or walking in the park or playing games in the yard.

     Of course, there are some programs on TV that are good for children. But there are also some shows

which are bad. Children should not watch unhealthy shows. Maybe we can't change what is on TV, but we

can choose what we watch. Do you agree?

1. Why is television sometimes like a baby-sitter?

A. Because television can take care of children.

B. Because children spend more time watching TV than staying with their parents.

C. Because television spends time looking after children.

D. Because television keeps children from going out.

2. Which is not one of the good influences television has on our lives?

A. It stops children from attending healthy outdoor activities.

B. It provides a lot of information.

C. It changes people's way of learning.

D. It increases people's knowledge.

3. We can learn from the passage that _____.

A. parents shouldn't let children watch TV

B. We should believe everything on TV

C. we can choose TV programmes

D. parents shouldn't watch TV

4. What's the writer's attitude (态度) towards television?

A. 消极的

B. 积极的

C. 中立的

D. 愤怒的

5. The passage is mainly about _____.

A. children spend too much time watching TV

B. people spend their time on TV for information

C. TV programmes attract children

D. the great influence TV has on our lives

答案

1-5 BACCD

单项选择题
单项选择题

税务代理人员在对某内资企业报送的2006年企业所得税纳税申报表和财务会计报表进行审查时,发现企业申报2006年销售收入8000万元,销售折扣和折让400万元,账簿资料反映其他业务收入600万元,利润总额1000万元,除下列项目外,其他项目均符合税法规定要求或已按税法规定进行了纳税调整。
(1)“应收账款”年初余额3200万元,年末余额4500万元,“应收票据”年初余额 200万元,年末余额150万元,“坏账准备”年初余额90万元,年末余额200万元, 2005年发生坏账10万元(已经税务机关审核确认),收回2004年前已冲销的坏账损失 20万元。
(2)“销售费用——广告费”280万元,按税法规定该企业广告费扣除比例为2%。 2003年符合条件的广告费超过扣除限额的余额为30万元,本年支付上年发生并取得发票的广告费40万元。
(3)“管理费用——业务招待费”105万元,2005年符合条件的业务招待费超过扣除限额的部分为20万元。
(4)“应付工资”年初贷方余额40万元,本年贷方发生额合计1040万元,借方发生额合计1030万元,年末贷方余额50万元。该企业全部职工510人,其中企业福利人员10人,全年提取工资12万元并全额发放。
(5)企业已按规定比例和年度发生的工资总额提取了职工福利费、工会经费和职工教育经费,“应付福利费”和“其他应付款——应付工会经费”账户均无借方发生额。
根据所给资料,依据企业所得税的有关规定,回答下列相关问题:

对该企业计提的坏账准备应调整应纳税所得额( )万元。

A.23.25

B.100

C.176.75

D.103.5