问题 阅读理解

阅读理解。

    If you know how to study a glass of wine, it can tell you about its history. Studying a wine involves using

several senses, not just taste.

    First, pour the wine into a glass and look at it. Color can tell a lot about the kind of grapes, where the wine

is from and its age. Look at the clarity, thickness and color of the wine.

    A white wine might be almost colorless, or it could have a deep golden color.White wines go darker with

age. White wine made from grapes grown in a cool climate is often paler, with a higher amount of acid (酸).

A white wine from grapes grown in a warmer climate is often yellower, with less acid, though there are

exceptions to this rule.

    The color of red wine can be purplish red to brick red. Red wines often become paler with age. Red wines

grown in warmer climates often have deeper color than those grown in cooler climates.

    Next, turn the glass so that the wine moves around inside. This brings air into the wine, so that it releases

its smell. Smell the wine deeply. A wine's smell is actually more telling than its taste. To use a wine term, what

can you learn about the wine from its "nose"? Is the wine fruity? Does it smell like oak? Do you smell grass or

maybe honey? Maybe the smell is like butter or a mineral. It may be complex or intense.

    Now it is time to taste the wine. Move it around in your mouth. You may recognize some tastes because

you identify them while smelling the wine. You can also consider the wine's sweetness and its sharpness, or

acidity. You may note the taste of tannin. Tannins are chemicals that are found in the skin and seeds of grapes.

They are also found in tea. Tannins taste bitter and seem to coat your mouth. To make a good wine requires a

balance between sugar, acidity, tannin and alcohol.

    Many wine experts can identify the kind of wine without ever seeing the label on the bottle. This is because

they know the qualities of the look, smell and taste of a wine.

1. According to the passage, a red wine with a lighter color might be the wine _____.[ ]

A. that has a lower amount of acid

B. that is grown in cooler climates

C. that is not good wine

D. that is grown in warmer climates

2. By looking at the color of the wine, experts _____.[ ]

A. can know whether the wine tastes good or not

B. can know whether the wine is made from grapes

C. can know whether the wine has a long or short history

D. can know whether the wine has a good color

3. Paragraph 5 suggests the followings except that _____.[ ]

A. A wine can have different kinds of smells

B. A wine's smell can't give any meaningful information about the wine

C. You can't smell the wine properly if you don't turn the glass

D. A wine might not smell like wine

4. In tasting wine, one needs to pay attention to _____.[ ]

A. how sweet it tastes

B. how sharp it tastes

C. how bitter it tastes

D. all of the above

5. How many senses are involved in studying a glass of wine according to the passage? [ ]

A. One

B. Two

C. Three

D. Four

答案

1-5: BCBDC

单项选择题
单项选择题 案例分析题

2009年5月12日,国税局稽查局的张丽与李琦对西西悦制药厂(一般纳税人),2007年和2008年纳税情况进行税务检查,发现如下情况:资料一:2006年企业符合规定可以结转到下一年的亏损数额是-100万元。2007年企业实现会计利润-100万元,申报缴纳企业所得税的应纳税所得额也是-100万元。2007年企业实现销售收入6000万元,实际发生符合条件的广告费支出2000万元,在税前一次列支。2007年企业符合条件的对外公益性捐赠数额是15万元,捐赠扣除比例是10%,企业已经在营业外支出科目中核算了此项业务。2008年企业按照会计准则的要求核算,全年会计核算已经记录主营业务收入8000万元,发生符合规定的广告费支出900万元,实际发生业务招待费300万元;实现会计利润100万元,纳税申报表的应纳税所得额也是100万元。企业生产药品成本中外购材料等外购份额占总销售成本的60%。资料二:2008年5月对汶川地震灾区捐赠药品,获得红十字会认定的捐赠金额是175.5万元,企业该产品当期销售的不含税公允价格是120万元,药品成本是90万元。企业进行了如下的会计处理:借:营业外支出—汶川地震捐赠1155000贷:库存商品900000应交税金—应交增值税(销项税额)255000由于政府对汶川地震的捐赠有新的优惠政策,2008年12月企业针对上述业务又做出如下会计处理:借:营业外支出—-汶川地震捐赠153000贷:应交税金—应交增值税(进项税额转出)153000资料三:企业通过证券交易所购买上市公司股票,2007年4月购买价格1000万元,2007年12月31日收盘价1200万元,在2008年2月以700万元卖出(相关税费略),企业已经做出如下的会计处理如下:

2007年4月购买交易性金融资产时:

借:交易性金融资产—成本10000000

贷:银行存款10000000

2007年12月31日确认公允价值变动时:

借:交易性金融资产—公允价值变动2000000贷:

公允价值变动损益2000000

同时:借:公允价值变动损益2000000

贷:本年利润2000000

2008年2月转让交易性金融资产时:

借:银行存款7000000

投资收益5000000

贷:交易性金融资产

--成本10000000

--公允价值变动2000000

同时:

借:本年利润5000000

贷:投资收益5000000

根据上述资料回答以下问题:

2008年企业通过证券交易所购买上市公司股票处置事宜,税收政策认定的所发生的处置损失,税前扣除时的税收政策规定为()。

A.该股票投资损失,可以在税前扣除,但每一纳税年度扣除的损失,不得超过当年实现的股权投资收益和股权投资转让所得,超过部分可向以后纳税年度结转扣除

B.该股票投资损失,可以在税前扣除,但每一纳税年度扣除的损失,不得超过当年实现的股权投资收益和股权投资转让所得,超过部分可向以后纳税年度结转扣除。企业股权投资转让损失连续向后结转5年仍不能从股权投资收益和股权投资转让所得中扣除的,准予在该股权投资转让年度后第6年一次性扣除

C.该股票投资损失,不得在企业所得税前扣除

D.该股票投资损失,可以在2008年处置损失发生当期在企业所得税前扣除