问题 问答题 简答题

简述税收制度与企业会计制度中“经营租赁”业务规定差异。

答案

参考答案:

主要反映在对经营租赁支付的租金处理上:会计制度规定,支付的租金应根据收益情况按直线法计入当期费用,但也可以采用其他方法确认租金费用;而税法规定,支付的租金应根据收益时间,在各期均匀扣除。

阅读理解

阅读理解。

     The Chinese New Year is the most important holiday for the Chinese people. For the Chinese, the New

Year comes with the first day of the First Moon between January 21 and February 19. People prepare for the

holiday for fifteen days.

     Finally, at midnight it is New Year's Day or the first day of the First Moon. Chun Jie. People close the

shops and the streets are empty. Everyone locks the doors and stays at home.

     It is an important time for the family. The younger people bow to the older people. The Chinese call this

Kou Tou or kowtow. This means "to touch the ground with the forehead". Then the young people wish the

older people a happy New Year. The older people give children gifts or money in red envelops. The family

then goes to sleep.

     In the morning people dress in their best clothes. Some people stay at home, others to out to play a New

Year call. They're very polite and don't use bad words. It's the most important day of the year.

1. The most important holiday for the Chinese is ______.

A. Mid-autumn

B. National Day

C. the Chinese New Year

D. Christmas Day

2. For the Chinese, New Year comes ______.

A. on the first day of a year

B. on the last day of a year

C. between January 21 and February 19

D. on January 24th

3. On New Year's Eve, people usually ______.

A. go to the shops

B. close the shops

C. stay at home

D. Both B and C

4. The younger people bow to the older people to ______.

A. say goodbye

B. show respect (尊敬)

C. ask for money

D. apologize (道歉)

5. Which of the following is NOT right according to the passage?

A. People prepare for the holiday for fifteen days.

B. The Chinese New Year is an important time for the family.

C. People dress is their best clothes on New Year's Day.

D. It's polite to use bad words on New Year's Day.

单项选择题