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问题 单项选择题

用特别的、专门的法规文件规定的减税、免税指的是（）。

A.法定减免

B.特案减免

C.临时减免

D.条件减免

答案

参考答案：B

解析：本题考查减免税种类的一般划分。特案减免是指用特别的、专门的法规文件规定的减税、免税。

单项选择题

公司为获得一项工程合同，拟向工程发包方的有关人员支付奖励费15万元。财务部经理李某认为该项支出不符合有关规定，但考虑到公司主要领导已经同意并批示，遂同意拨付了款项。李某的做法违反了______的会计职业道德要求。

A．爱岗敬业

B．参与管理

C．客观公正

D．坚持准则
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写作题

第二节：读写任务（共1小题，满分 25分）

阅读下面的一封信，然后按照要求写一篇150词左右的英语短文。

Recently I took part in an English speech contest and successfully went into the final. That day, I thought I had done a good job. At that moment I even had a strong feeling of being the champion. But my dream was soon shattered when my final score was announced. I stood in the hall, feeling empty-minded and puzzled. My memory went back to when I was in junior middle school. I took part in a similar speech contest. I was too proud of myself. I was not well prepared, so it ended up as a total failure. But this time should be different! I had spent a lot of time tailoring each word. Why was it all in vain and I had to be a loser again? Very frustrated, I swore not to take part in this kind of competition again.

I was just about to leave when a well-known TV host suddenly said to me he did appreciate my speech. On hearing this, I was filled with mixed feelings---partly surprised, partly excited, partly sad, but there was one thing I am certain about---I did feel something warm and comforting floating inside my body. I never knew a few words and a kind smile could be so inspiring that I suddenly realized that frustration, sorrow, happiness and inspiration are treasures to make life more meaningful. It is these elements that make life real.

【写作内容】

1. 以约30词概括原文的内容要点；

2. 以约120词描写一次你失败的经历，至少包含以下的内容要点：

a) 叙述你曾经经历的一件失败的事；

b) 因事情的结果导致的当时的心情；

c) 最后自己的感悟。

【写作要求】      

(1) 你可以使用实例或自行组织故事，也可以参照阅读材料的内容，但不要抄袭阅读材料中的句子； (2) 标题自定。

【评分标准】             概括准确，语言规范，内容合适，篇章连贯。
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