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问题 单项选择题

甲公司由于该项捐赠产生的纳税调整金额为( )万元。

A．81.9

B．61

C．88.9

D．70

答案

参考答案：A

解析： 甲公司该项永久性差异金额(因捐赠事项产生的纳税调整金额)=视同销售的应税所得额+因捐赠事项计入当期营业外支出的金额=11+70.9=81.9(万元)

选择题
若代数式
2a
5
-1的值不小于-3，那么a的取值范围是（　　）
A．a≤-5B．a≥-5C．a≤5D．a≥5
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改错题

短文改错（共10小题；每小题1分，满分10分）

Dear David,

I have recently felt guilty, stay sleepless at night. You may wonder how. To tell you the truth, it is just because of the factthatI seldom cheat in exams and I just can’t stop me. In many exams, I used cellphones to surf the net for answer. Besides, I sometimes referred themto my notebooks so copied something. As you know, cheating do much harm to our learning and self-confidence. It’s time that I take action to stop it. I would appreciate it you could offer me some advice.

Looking forward to your reply!
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