问题 单项选择题

纳税人填报2008年企业所得税年度纳税申报表时,对于附表二(3)《事业单位、社会团体、民办非企业单位支出明细表》的理解正确的是 ( )。

A.第1行“支出总额”不含不征税收入形成的支出

B.第1行“支出总额”中包含非常损失的金额

C.第6行“事业支出”中不含设备购置费

D.第8行“对附属单位补助”应填报纳税人用财政补助收入对附属单位补助发生的支出

答案

参考答案:B

解析: 选项A,第1行“支出总额”含不征税收入形成的支出;选项C,第6行“事业支出”中含设备购置费;选项D,第8行“对附属单位补助”应填报纳税人用财政补助收入之外的收入对附属单位补助发生的支出。

问答题
单项选择题

Deflation is an economic theory relating changes in the price levels to changes in the quantity of money. In its developed (1) , it constitutes an analysis of the (2) underlying inflation and deflation. As (3) by the English philosopher John Locke in the 17th century, the Scottish (4) David Hume in the 18th century, and (5) , it was a weapon (6) the mercantilists, who were thought to equate wealth with money. If the (7) of money by a nation merely raised (8) , argued the quantity theorists, then a "favourable" balance of trade, (9) desired by mercantilists, would increase the supply of money but would not in-crease (10) . In the 19th century the quantity theory (11) to the ascendancy of free trade over protectionism. In the 19th and 20th centuries it played a part in the (12) of business cycles and in the theory of foreign (13) rates.

The (14) theory came under attack during the 1930s, (15) monetary expansion seemed ineffective in combating deflation. Economists argued that the levels of investment and government spending were more important than the money supply in determining economic activity.

The tide of opinion (16) again in the 1960s, when experience (17) post-World WarⅡ inflation and new empirical (18) of money and prices— (19) A Monetary History of the United States (1963) by Milton Friedman and Anna Schwartz—restored much of the quantity theory’ s lost prestige. One implication of this theory is that the size of the stock of money must be considered when shaping governmental policies (20) to control prices and maintain full employment.

7()

A.accumulation

B.earn

C.spending

D.disposal