问题 判断题

经计算本年有盈利的,按抵减年初累计亏损后的本年净利润计提法定盈余公积金。提取盈余公积金的基数,不是可供分配的利润,也不一定是本年的税后利润。 ( )

答案

参考答案:

解析: 提取法定盈余公积金的基数是本年净利润减去年初累计亏损后的差额。只有不存在年初累计亏损时,才能按本年税后利润计算应提取数。

阅读理解

A policeman was questioning 3 blondes who were training to become detectives. To test their skills in recognizing a suspect, he shows the first blonde a picture for5 seconds and then hides it.

“This is your suspect, how would you recognize him?"

The first blonde answers, "That's easy, we'll catch him fast because he only has one eye!" The policeman says, "Well...uh...that's because the picture shows his profile."

Slightly confused by this ridiculous response, he flashes the picture for 5 seconds at the second blonde and asks her, "This is your suspect, how would you recognize him?"

The second blonde giggles, flips her hair and says, "Ha! He'd be too easy to catch because he only has one ear!"

The policeman angrily responds, "What's the matter with you two? Of course only one eye and one ear are SHOWING because it's a picture of his profile!! Is that the best answer you can come up with?"

Extremely frustrated at this point, he shows the picture to the third blonde and in a very testy voice asks "This is your suspect, how would you recognize him?" He quickly adds, "Think hard before giving me a stupid answer."

The blonde looks at the picture intently for a moment and says, "Hmmmm…the suspect wears contact lenses."

The policeman is surprised and speechless because he really doesn't know himself if the suspect wears contacts or not. "Well, that's an interesting answer...wait here for a few minutes while I check his file and I’ll get back to you on that." He leaves the room and goes to his .office, checks the suspect's file in his computer, and comes back with a beaming smile on his face. "Wow!  I can't believe it...it's TRUE! The suspect does in fact wear contact lenses. Good work! How were you able to make such an acute observation?"

"That's easy," the blonde replied. "He can't wear regular glasses because he only has one eye and one ear."

小题1:Why did the policeman show a picture to the three blondes?

A.To inquire about their relationship with the suspect.

B.To test their potential of being detectives.

C.To train them as qualified police officers.

D.To show the skills in recognizing a suspect.小题2:What's the policeman's attitude towards the first blonde's answer?

A.Angry.

B.Puzzled.

C.Embarrassed.

D.Satisfied.小题3:What did the second blonde think of the task?

A.Demanding.

B.Easy.

C.Ridiculous.

D.Confusing.小题4:How did the third blonde know that the suspect wore contact lenses?

A.By coincidence.

B.By random guess.

C.By logical and reasonable analysis.

D.By checking the file in the computer.

问答题 简答题