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问题 单项选择题

下列各项中，应计入管理费用的是（）。

A.公益性捐赠支出

B.筹建期间内发生的开办费

C.对外销售应税矿产品时支付的资源税

D.长期借款在生产经营期间的利息支出

答案

参考答案：B

解析：公益性捐赠支出应计入营业外支出；筹建期间内发生的开办费应计入管理费用；对外销售应税矿产品时支付的资源税计入营业税金及附加；长期借款在生产经营期间的利息计入财务费用。

改错题

文中共有10个错，每句中最多有两处。改错如下：

多一个词，把多余的词用斜线﹨划掉，缺一个词，在缺词处加一个漏字符号∧，在∧下写出正确的词。错一个词，在错的词下划一横线，在横线下写出正确的词。

注意：1.每处错误及其修改均仅限一词。

2.只允许修改10处。多者（从11处起）不计分。

There was a lot of passengers on a city bus. When the bus arrived at a stop, the pretty woman got on the bus. All the passengers kept their eyes fixing on her. An old man near the door attempted to get up, and the woman forced him back into her seat. “Thank you, but please sit down,” she said. “But, madam…” replies the man. “You really needn’t to do that since I’m young,” interrupted the woman. Later, the man tried to rise again but stopped by the woman. Finally the man managed to rise and said angry, “The bus has carried me three blocks beyond my house. I have to get on.”
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判断题

我国税法规定的纳税年度，自公历 1月1日起至12月31日止。 ( )
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