下列企业支出项目中，准予在所得税税前扣除的有（）。
A.工资、薪金
B.业务招待费
C.存货跌价准备
D.所得税税费
E.按规定标准列支的广告费
参考答案：A, B, E
解析：本题考查企业所得税的税前扣除。允许税前扣除的主要项目包括：（1）工资、薪金。（2）补充保险。（3）利息。（4）职工福利费。（5）工会经费。（6）职工教育经费。（7）业务招待费。（8）广告费和业务宣传费。（9）环境保护、生态恢复等方面的专项资金。（10）非居民企业境内机构、场所分摊境外总机构费用。（11）公益性捐赠支出。故本题选ABE。
In our daily life, we may meet with difficulties. What should we do? When we face with problems, we often feel, “I am the only one having such problems.” Or, we exaggerate (放大) our problems and regard them as the most painful. But if we look around us, we find other people may be in much worse conditions. Every person has his own difficulties no matter who and where he is. So it’s very important to have a correct attitude in your life. Only with the correct attitude can you face up all of your difficulties and finally overcome (战胜) them. First, you have to believe in yourself. That’s the secret of success. Second, don’t complain about others when you have difficulties, because it can neither help you avoid difficulties nor help you solve them. And the most important thing is that don’t run away or give up. Use your ability to clear the difficulties that appear in your life. Third, remember how you overcome the difficulties because it may help you avoid similar trouble next time. Just take it easy, enjoy the life even it’s full of difficulties. Information Card
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