问题 单项选择题

某制药企业2005年取得销售收入2 000万元,当年的广告费支出为600万元,则按照有关规定,该企业2005年在计算企业所得税时,对广告费支出进行的处理方法是( )。

A.只允许抵扣160万元,剩余的可以向以后纳税年度无限期结转

B.只允许抵扣160万元,剩余的可以向以后纳税年度结转,但最长不得超过5年

C.只允许抵扣500万元,剩余的可以向以后纳税年度无限期结转

D.只允许抵扣500万元,剩余的可以向以后纳税年度结转,但最长不得超过5年

答案

参考答案:C

解析: 我国现行税法规定,制药企业每一纳税年度可在销售收入25%的比例内据实扣除广告费支出,超过比例部分的可无限期向以后纳税年度结转。

阅读理解

Think of life as a game in which you are playing with five balls in the air. You name them work, family, health, friends and spirit and you keep all of them in the air. You will soon understand that work is a rubber ball. If you drop it, it will bounce (弹跳) back.

But the other four balls, family, health, friends and spirit, are made of glass. If you drop one of these, they will be broken. They will never be the same. You must understand that and try to have balance in your life. How?

Don’t look down on your worth by comparing yourself with others. It is because we are different and each of us is special.

Don’t let other people set goals for you. Only you know what is best for yourself.

Don’t give up when you still have something to give. Nothing is really over until the moment you stop trying.

Don’t be afraid of difficulties. It is by taking chances that we learn how to be brave.

Don’t shut love out of your life by saying it’s impossible. The quickest way to receive love is to give it; the fastest way to lose love is to hold it too tightly; the best way to keep love is to give it wings.

Don’t run through life so fast that you forget not only where you’ve been, but also where you are going.

Don’t be afraid to learn. Knowledge is a treasure you can always carry easily.

Don’t use time or words carelessly. You can’t get them back. Yesterday is history, tomorrow is a mystery, and today is a gift; that’s why we call it “the present” Life is not a competition, but a trip, step by step.

小题1:The passage tells us not to _________ because everyone is special.

A.be afraid of difficulties

B.be afraid to learn

C.run through life so fast

D.compare yourself with others to look down on your worth小题2:The sentence “Nothing is really over until the moment you stop trying.” means that _____.

A.Nothing is possible

B.If we don’t give up, there is always hope

C.You should learn to give up

D.Although you try, nothing will change.小题3:The best way to keep love is to ___________.

A.say it’s impossible

B.give it

C.give it wings

D.hold it tightly小题4:According to the passage, which is the best title? ___________

A.Nothing is impossible.

B.Glass balls are easy to be broken.

C.Things you can’t do

D.Treat your life in a right way.

单项选择题 A1/A2型题