问题 阅读理解

Some years ago I was offered a writing assignment that would require three months of travel through Europe. I had been abroad a couple of times,but I could hardly claim to know my way around the continent. Moreover, my knowledge of foreign languages was limited to a little college French.

I hesitated. How would I, unable to speak the language, totally unfamiliar with local geography or transportation systems, set up interviews and do research? It seemed impossible, and with considerable regret. I sat down to write a letter begging off. Halfway through, a thought ran through my mind: you can't learn if you don't try. So I accepted the assignment.

There were some bad moments. But by the time I had finished the trip I was an experienced traveler. And ever since,I have never hesitated to head for even the most remote of places,without guides or even advanced bookings, confident that somehow I will manage.

The point is that the new, the different, is almost scary by definition. But each time you try something, you learn, and as the learning piles up, the world opens to you.

I've learned to ski at 40, and flown up the Rhine River in a balloon. And I know I'll go on doing such things. It's not because I'm braver or more daring than others. I'm not. But I'll accept anxiety as another name for challenge and I believe I can accomplish wonders.

小题1:The author accepted the assignment because _____

A. he had never travelled abroad before

B. he hardly knew any foreign languages

C. he was familiar with any other country in Europe

D. he would learn something new and different by trying小题2:Which of the following statements is TRUE?

A. The author had been abroad only twice.

B. The author thought the trip was hard but worthwhile.

C. The author admitted that anything different was terrible.

D. The author must be good at doing research and making interviews.小题3:We can infer from the text that the author is  _____.

A.awkward

B.generous

C.stubborn

D.brave小题4:What's the best title of the text?

A.An Interesting Trip Abroad

B.My First Writing Assignment

C.Ready to Try and Challenge

D.How to Be Daring and Brave

答案

小题1:D

小题2:B

小题3:D

小题4:C

当我们面对困难时,我们应该怎么办?文章给出了答案!

小题1:推理题。根据第二段最后一行you can't learn if you don't try. So I accepted the assignment.

小题2:推理题。根据第3段1,2行There were some bad moments. But by the time I had finished the trip I was an experienced traveler。可知他认为这样的旅行很困难但是却是值得。

小题3:推理题。根据上下文可知他没有什么语言基础去接受了这样的任务,说明他非常勇敢。

小题4:主旨大意题。根据上下文可知文章是关于为尝试和挑战做好准备。那么C正确。

单项选择题
问答题

设在国家高新技术产业开发区内的某中外合资经营企业(简称甲企业),经审核被认定为高新技术企业,到1997年底享受定期减免税政策已经期满。1999年年初外方将分得的1998年的税后利润21300万元在西部地区投资开办经营期为8年的生产性企业(简称乙企业),并被认定为先进技术企业,甲企业的外方已按规定办理了再投资退税。2000年经考核,乙企业不符合先进技术企业的标准,被撤销先进技术企业的称号。

2000年度甲企业自行计算的应纳税所得额为4000万元。经某会计师事务所审核,发现以下情况:

(1)11月份隐瞒产品销售收入30万元,被处少缴增值税额2倍的罚款已在税前扣除。

(2)转让记账式国库券收益20万元,与国债利息收入一并已在税前扣除。

(3)技术开发费40万元(比上午增长12%),已按实际发生数在税前扣除。

(4)6月份购进生产设备价值60万元,当月投入使用,该设备按直线法折旧,期限为10年,残值率为10%。企业将购买设备支出金额一次已在税前扣除。

(5)从境外分支机构取得税后利润150万元(在境外已纳税款80万元),未计入应纳税所得额。

(6)2000年购买国产设备投资200万元。

(甲、乙企业所在地的省政府规定免征3%的地方所得税;甲企业1999年缴纳企业所得税557.9万元。)

要求:

(1)计算甲企业外方应缴回的再投资退税额。

(2)计算甲企业2000年实际应纳企业所得税。