问题 单项选择题

甲家具有限责任公司于2002年6月设立,注册资本为2000万元。甲公司2002年经营收入850万元,该年度正常利润为100万元。2003、2004年分别实现税后利润300万和500万元。2003年6月,甲公司股东会做出两项决定,一是采取分期付款方式购买公司办公用房;二是利用贷款,扩大生产规模。2004年8月,甲公司与乙房地产公司达成协议,购买其2000平方米写字楼用于办公,分3年3期全部付清房款。2004年9月,甲公司与丙商业银行达成贷款协议,贷款期限5年,贷款2000万元,用于扩大生产规模。

甲公司应从()年开始缴纳企业所得税。

A.2002

B.2003

C.2003年6月

D.2004

答案

参考答案:A

阅读理解

When parents celebrate an anniversary, it’s not just a celebration for the parents but for the entire family. There are many types of wedding anniversary gifts. These gifts reflect a lot of thought and effort. Choosing a gift for parents that involves the whole family makes the event more special for them.

Budget

小题1: Parents usually know the financial conditions of their children. Overspending can make parents uncomfortable and worried.

Considerations

An anniversary gift for parents should have two characteristics: customized (订制的), and something they can use together. 小题2: The gift is celebrating their time spent together, so it has to be something they both will enjoy.

Family celebration

One of the biggest achievements of parents is raising children. So some children decide to buy an anniversary gift that involves the entire family such as a special family vacation.  小题3:

A party as a gift

小题4: If it is a milestone anniversary such as a 25th or 50th wedding anniversary, some children choose to hold a party. The guest list includes all family members who have been close to them over the years.

Family-themed gifts

One choice is a family photo taken by a professional or even a painting created by a professional artist using a family photo as the image to be painted.  小题5: If the parents don’t have a DVD player, the player can be included as part of the gift.

A.Sometimes gifts don’t have to be objects bought with money.

B.Brothers and sisters can share the cost of the party.

C.It is not a good idea to choose a gift that only looks good.

D.So the gift should be one selected specially for parents.E. Children shouldn’t spend too much money on the gift.

F. This way, the family can be together to celebrate the anniversary.

G. Another nice gift is making a DVD with old videotapes of family events.

单项选择题