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问题 单项选择题

根据《企业所得税暂行条例》及其实施细则的有关规定，不得提取折旧的固定资产是 ( )。

A．以经营租赁方式租出的固定资产

B．以融资租赁方式租入的固定资产

C．以经营租赁方式租入的固定资产

D．季节性停用的机器设备

答案

参考答案：C

解析： 以经营租赁方式租入的固定资产不得提取折旧。

阅读理解
Daniel has many friends. They look different and they have different personalities, but they are all friendly and helpful. He’d like to introduce some of them to us.
Name
Age
Appearance and hobbies
Amy
(volleyball player)
17
She is very tall (1.87 meters)! She has a baby face. Her fans say she’s very beautiful. She likes listening to pop songs and drawing.
Tom
(skiing player)
18
He is always smiling so people say that he is a “sunshine boy”. He is a “black horse”. He won the first gold medal(金牌) for his city this year. He likes reading and playing games.
Millie
(singer)
16
People call her “Baby”. She’s a cool girl with black glasses and short hair. She likes wearing men’s clothes, so she looks like a boy. She likes singing, of course. She is good at playing basketball!
 
小题1:How many friends does Bob introduce in this passage?
A．Two.B．Three.C．Four.D．Five.
小题2:What does Amy do?
A．She is a volleyball player.B．She is a skier.
C．She is a pop singer.D．She is a basketball player.
小题3:Why do people say Tom is a “sunshine boy”?
A．Because he likes reading.B．Because he likes playing games.
C．Because he is always smiling.D．Because he is a skier.
小题4:Which of the following is not true about Millie?
A．She is very tall.B．She wears black glasses.
C．She likes wearing a dress.D．She has short hair.
小题5:Which sentence is wrong?
A．“Baby” does well in playing basketball.B．Millie is the youngest of the three.
C．Amy has a baby face.D．Tom likes black horses.
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单项选择题

为γ-氨基丁酸的环状衍生物，可促进乙酰胆碱合成的改善脑功能药物是

A．盐酸多奈哌齐

B．利斯的明

C．吡拉西坦

D．石杉碱甲

E．氢溴酸加兰他敏
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