问题 选择题

“瑞邑(今江西瑞金)每姓必建立祠堂,以安先祖。每祠必公置产业,以供祭祀,名曰‘公堂’。其公堂,全族公举一二人司其出入,四时祭祀外,有盈余则惠及族之鳏寡孤独,量给养赡。子姓有登科甲人乡校者给予花红赴试,助以资斧。”这种现象说明当地

①宗法观念盛行 ②同族之间形成了相互帮助的传统 

③族产是属于村落居民的公共财产 ④宗族制度对稳定村落管理发挥了重要作用

A.①②③

B.②③④

C.①②④

D.①③④

答案

答案:C

题目分析:本题考查学生阅读材料,获取信息的能力,材料中“每姓必建立祠堂,以安先祖”“有盈余则惠及族之鳏寡孤独,量给养赡”“子姓有登科甲人乡校者给予花红赴试,助以资斧”“全族公举一二人司其出入”体现了①②④的内容,而族产归同族人共有是可能的,但不会扩大到非同姓的村落居民,因此不能视族产为村落居民的公共财产,③没有得到体现,故选C。

单项选择题

总机构设在西部地区的某国家鼓励类的外商投资企业,中外股权比例6:4,1996年开始投产,经营期限为10年,地方所得税率3%。该公司2000年开始获利,从当年起享受免、减税待遇,并在2004年被认定为先进技术企业。2005年,该公司自行核算的会计利润为600万元(含从境外A企业分回的投资收益80万元,A企业所在国所得税率20%,从境内B企业分回的投资收益20万元,B企业所得税率33%)。经某注册税务师事务所审查,该企业2005年的会计核算资料中,存在下列情况:
(1)“管理费用”科目中,列支全年交际应酬费36万元(该公司当年的产品销售收入净额为3000万元,租金收入400万元);列支新产品开发费用12万元(2004年度开发费10万元);列支的职工福利类开支30万元,工会经费4万元;
(2)“财务费用”科目中,列支了向其他企业拆借资金的利息支出22.5万元,借款金额为300万元,利率为9%(银行同类、同期贷款年利率为4%);
(3)“营业外支出”科目中,列有对外捐赠款40万元。其中:通过红十字会向某灾区捐款22万元,直接向某校运动会捐赠18万元;
(4)取得某企业捐赠的原材料,价税合计金额40万元,该企业全部计入“资本公积”账户;
(5)年内以机器设备对外投资,账面净值为80万元,双方确认的价值为100万元,对该项业务未做所得税处理(本业务不考虑相关费用和流转税及附加);
(6)2006年3月,该企业董事会决定将2004年计提的30万元盈余公积金转增注册资本。
根据上述资料和税法有关规定,回答下列问题:

2005年该企业应缴纳所得税( )万元。

A.91.59

B.91.85

C.94.19

D.94.71

阅读理解

阅读理解。

     I'm going to show you how to be a public speaker that everyone wants to hear. Surprisingly most people

are extremely scared of public speaking. I think it really boils down to the fact that most people don't get it

taught in school or by their parents. I'm going to show you how you can look like a great speaker if you apply

these techniques.

     If you really want to be liked by people as a speaker, telling stories is probably the best asset(资源) you can

have. It is a very effective tool of communication that dates back to the cavemen paintings on walls. Human

beings relate to stories they hear. You can use these stories to get a specific feeling out of your audience. You

can tell a story where you emphasize how"heroic" you are and people will feel that way. You can also use a

story to really get people involved in the speech because it is interesting. Throwing facts at people, no matter

how accurate, isn't going to make people like you as a speaker.

     You should definitely have a call to action and a purpose to your speech. You don't want to end up being a

speaker who just talks about stuff for the sake of talking. There needs to be an underlining purpose for

everything said and a call to action on this purpose. If you're talking about hurricane relief, you have to have a

purpose of what you're trying to get across and let people out there know how they can start helping. This is

how to be a public speaker that everyone likes.

      Having some visual effects can really make you succeed as a great public speaker. If you're talking about

poverty in a third world country, a picture is going to have a much bigger impact than any word.

1. The author's purpose in writing the passage is to tell us ______.

A. that people are scared of public speaking

B. that people are usually too embarrassed to speak

C. how to be a public speaker that everyone likes

D. how to get rid of our shyness in schools

2. Why are most people extremely scared of public speaking according to the author?

A. Because they are very nervous when speaking.

B. Because the audience are usually hard to satisfy.

C. Because the audience are always laughing at people.

D. Because they don't get it taught how to be a good speaker.

3. You can tell a story in a speech to _______.

A. highlight your purpose

B. make your facts accurate

C. get people involved in the story

D. get a specific feeling out of your audience

4. A good speech usually contains all of the following EXCEPT _______.

A. a clear purpose

B. a call to action

C. some pictures

D. a long list of facts

5. This article will most probably be of interest to _______.

A. workers

B. teachers

C. dustmen

D. farmers