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问题 单项选择题

下列各项中，表述正确的是（）。

A.金融企业在二级市场买卖国库券的所得，免征企业所得税

B.保险企业在二级市场买卖国库券的收益，免征企业所得税

C.保险企业代销国债取得的手续费收入，免征企业所得税

D.金融企业购买的国债到期兑付所得的利息，免征企业所得税

答案

参考答案：D

解析：测试考生对金融保险企业经营国债取得相关收入是否缴纳企业所得税的有关规定是否熟悉。 按照规定，金融保险企业在二级市场买卖国库券的所得，以及经销、代销国债所取得的代办手续费收入，应按规定缴纳企业所得税，金融保险企业购买（包括二级市场购买）的国债到期（或分期）兑付所取得的国债利息收入，予以免征企业所得税。因此，正确答案为D.

改错题

单句改错。

1. Zhongguancun made possible for him to follow his dreams and help the country he loves. _________.

2. A number of overseas Chinese has grasped the opportunity to develop their ideas at home. _________.

3. He used for the latest ideas and technical inventions of his day in his books. _________.

4. Walk along its shores they go through forests of mushrooms and plants that lived on the earth long ago.

     _________.

5. It was on a night in November when I looked at the result of my work. __________

6. The water in the ocean also keeps the temperature of the earth steadily by absorbing and releasing heat.

     _________

7. Heat capacity is the amount of energy that takes to raise the temperature of a substance one degree 

    centigrade. __________

8. At that time black people had no rights to voting in the southern states of America. _________

9. Housing condition for blacks were bad and there were little jobs to employ blacks. _________

10. There were already people wondering whether to fight for the rights of robots and machines. _________

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问答题

　　班级举行“我愿与____________交朋友”的读书活动。请你从下面五个人物中，任选一个，先写出他出自哪部名著，然后结合名著内容，阐述你愿与他交朋友的理由。

　　备选人物：沙僧　祥子　武松　阿廖沙　保尔·柯察金

　　我愿与________交朋友，他是《__________》中的人物形象，我愿与他交朋友的理由是：_________________________________________（50字左右）
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