问题 单项选择题

下列关于房地产开发企业的税务处理,表述不正确的是()。

A.企业为建造开发产品借入资金而发生的符合税收规定的借款费用,直接在税前扣除

B.企业开发产品整体报废或毁损,其净损失按有关规定审核确认后准予在税前扣除

C.企业因国家无偿收回土地使用权而形成的损失,可作为财产损失按有关规定税前扣除

D.企业对尚未出售的已完工开发产品进行日常维护发生的维修费用,准予在当期据实扣除

答案

参考答案:A

解析:A选项错误,企业为建造开发产品借入资金而发生的符合税收规定的借款费用,可按企业会计准则的规定进行归集和分配,其中属于财务费用性质的借款费用,可直接在税前扣除。

阅读理解

阅读理解。

     Gao Xiaosong, the 42-year-old singer, music producer and director was three times over the legal

alcohol limit when he crashed his Infiniti SUV into a car stopped at a red light in Beijing May 9. A blood

test showed Gao had 243.04 milligrams of alcohol for 100 milliliters of blood, well over the 80 milligram

limit within a 100 milliliters of blood.

     On Tuesday afternoon the man known to million for his harsh (严厉的) comments to participants on

China's Got Talent had to face the judge himself at Beijing Dongcheng District People's Court under

China's newly amended(修改的) Road Traffic Safety Law.

     "I've nothing to defend myself only regret," he told the courtroom filled with people. "I always thought

alcohol could bring me freedom, but it never occurred to me that drunk driving will rid others of their

freedom. I'll be responsible for all the loss it has caused. This incident showed my irresponsibility for life. I'm willing to be a volunteer for my life promoting the non-drunk driving."

     A day earlier at an administrative(行政的) punishment hearing, wearing an orange detention suit, he

was banned from driving for five years and fined 1, 000 yuan for having an expired(过期的) license.

     On May 10 he was pictured at Beijing's traffic police headquarters where he turned down requests for

interviews, but wrote on a piece of paper, "sorry, never drive when drunk."

     Now he has become the first celebrity(名人) to be punished under the tough new rules that came into

effect on May 1. Guo Shudong, the first driver sentenced since the new law was introduced, was jailed

for four months for being twice over the legal limit on May 9.

     Gao, famous for campus song "My Deskmate" in the 1990s, was replaced by music producer and

composer Antonio Chen during the recording of China's Got Talent on May 10.

1. According to the passage,anyone whose blood test indicates           milligrams of alcohol for

    100 milliliters of blood is not considered to have broken the newly amended Road Traffic Safety Law.

A. over 100

B. over 80

C. below 243.04

D. below 80

2. It is suggested in what Gao Xiaosong said in Paragraph 3 that            .

A. he promised to pay for those injured in the accident caused by him

B. he was a responsible person as he answered for what he had done actively

C. he used to rely on drinking for relaxation and relief

D. he didn't feel regretful for what he had done.

3. Which of the following is NOT true about Gao Xiaosong?

A. He was the first driver sentenced since the new law was introduced.

B. His comments often made the participants in China's Got Talent embarrassed.

C. He became famous in the 1990s for a song about school life.

D. His SUV knocked into the car waiting for the light to change.

4. What is the author's attitude toward Gao Xiaosong?

A. Support    

B. Pity      

C. Doubt    

D. Hatred

5. What can be the best title of the passage?

A. Gao Xiaosong,the Famous Musician

B. Famous Musician Sentenced for-Drunk Driving

C. China Battles Against Drunk Driving

D. Amended Road Traffic Safety Law Came into Effect

单项选择题