问题 单项选择题

下列项目中,不允许抵扣进项税的是( )。

A.用于应税项目的购进应税劳务

B.汽车经销商进口的汽车

C.企业食堂购置炊事用具

D.生产企业进口零部件由梅关代征增值税

答案

参考答案:C

解析: 企业食堂购置炊事用具属职工福利项目,不得予以抵扣进项税额。

阅读理解

阅读表达。

     While it is impossible to live completely free of stress (压力), it is possible to prevent stress as well as

reduce its effect when it can't be avoided. The US Department of Health and Human Services offers the

following suggestions for ways to deal with stress.

     Try physical activity

     When you are nervous, angry or upset, try releasing (释放) the pressure (压力) through exercise or

physical activity. Running, walking, playing tennis and working in your garden are just some of the activities

you might try.

     Take care of yourself

     You should make every effort to eat well and get enough rest. If you easily get angry and cannot sleep

well enough, or if you're not eating properly, it will be more likely that you will fall into stressful situations.

If stress repeatedly keeps you from sleeping, you should go to see a doctor.

     Make time for yourself

     Schedule time (确定时间) for both work and entertainment. Don't forget, play can be just as important

to your well-being (幸福) as work. You need a break from your daily routine (日常事务) to just relax and

have fun. Go window-shopping or work on a hobby. Allow yourself at least a half hour each day to do

something you enjoy.

     Make a list of things to do

     Stress can result from disorganization and a feeling that "there's so much to do,and not enough time".

Trying to take care of everything at once can be too much for you and as a result, you may not achieve

anything. Instead, make a list of everything you have to do, then _____, check off each task as it is

completed. Set out to do the most important tasks first.

1. What is the best title of the passage? (Please answer within 10 words.)

    _______________________________________________________________________________________

2. Which sentence in the passage can be replaced by the following one? You might feel stressed as a result

    of bad temper, poor quality of sleep or diet.

    _______________________________________________________________________________________

3. Please fill in the blank in the last paragraph with proper words or phrases to complete the sentence. (Please

    answer within 10 words.)

    _______________________________________________________________________________________

4. Which of the suggestions do you think is the best for you? Why? (Please answer within 30 words.)

    _______________________________________________________________________________________

5. Translate the underlined sentence in the last paragraph into Chinese.

    _______________________________________________________________________________________

单项选择题