2012年年末，某造船厂拟对一艘在建远洋客轮按照完工进度法确认其提供劳务的收入。下列测算方法，不符合企业所得税相关规定的是（ ）。
A．已完工作的测量
B．发生成本占总成本的比例
C．已提供劳务占劳务总量的比例
D．已建造时间占合同约定时间的比例
参考答案：D
解析：解析： 企业提供劳务完工进度的确定，可选用下列方法：（1）已完工作的测量；（2）已提供劳务占劳务总量的比例；（3）发生成本占总成本的比例。
| 阅读理解。 | ||||||||
| There are many things we need to know, but we do not learn them at school. For example, if we want to use our money wisely, we need to shop carefully. We need to know how to compare (比较) the prices of the things in different shops. We also need to know how to make the best choice when we shop. Knowing how to make such choices is a life skill, and we need to practice it in our daily life.
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| 1. Which supermarket has the longest Business Hours? | ||||||||
| A. Supermarket W. B. Supermarket T. C. Supermarket Y. D. Supermarket M. | ||||||||
| 2. The price of the pork in _____ is the same as that in _____. | ||||||||
| A. Supermarket W; Supermarket M B. Supermarket Y; Supermarket T C. Supermarket W; Supermarket Y D. Supermarket M; Supermarket T | ||||||||
| 3. If you want to spend the least money on eggs, which supermarket will you go to? | ||||||||
| A. Supermarket W. B. Supermarket M. C. Supermarket Y. D. Supermarket T. | ||||||||
| 4. From above, which supermarket may have the fewest shoppers? | ||||||||
| A. Supermarket W. B. Supermarket T. C. Supermarket M. D. Supermarket Y. | ||||||||
| 5. What may be the reason if a shopper usually shops in Supermarket Y? | ||||||||
| A. The Environment. B. The Service. C. The Business hours. D. The Price. |
