问题 单项选择题

根据企业所得税的相关规定,下列各项关于企业特殊收入的确认说法错误的是( )。

A.以分期收款方式销售货物的,按照合同约定的收款日期确认
B.企业受托加工制造大型机械设备以及从事建筑或者提供其他劳务持续时间超过12个月的,按照纳税年度内完工进度或工作量确认
C.采取产品分成方式取得收入的,按照产品的生产日期确认
D.企业发生非货币性资产交换的,应视同销售确认销售收入

答案

参考答案:C

解析:采取产品分成方式取得收入的,按照企业分得产品的日期确认收入的实现,其收入额按照产品的公允价值确定。故C选项的说法错误。

阅读理解

阅读理解。

     On the first day of my sixth grade, I saw one little girl called Amy on the school bus. "Don't talk to

her," said Lauren, who sat beside me, "or they will make fun of you."

     Amy had many physical differences-lots of reasons for other kids to make fun of her. Her eyes

weren't straight. Her glasses were too big. And she had really ugly teeth.

     Every day as we drove to and from school, kids would insult Amy, "God, what a strange face! Stop

looking at me!"

     I had to be in silence. After all, I didn't want them to treat me in the same way.

     But while I was insulting her, my heart ached for the girl. I could see that she was so ashamed

(感到羞耻的) and alone. Then I wanted to stand up for her. I just didn't know how to stop my

schoolmates until the night of our class skating party.

     Our whole class was there. Amy was there, too. Amy didn't know how to skate, but I could see

how much she wanted to have fun like the rest of us. So I skated over to her and took her by the hand.

She just smiled, and was very excited.

     The next morning there was much news about Amy and me skating together. But nobody laughed at

her or me. And they didn't for the rest of the year. I never heard from Amy again after the school year.

But I've always hoped that I changed her life for the better.

1. What grade was the writer in when he first met Amy?

A. Grade 1.          

B. Grade 2.

C. Grade 5.          

D. Grade 6.

2. What did Amy look like?

A. She was beautiful.

B. She was ugly.

C. She was fat.

D. She was serious.

3. The underlined word "insult" has the similar meaning to "   _______".

A. laugh at          

B. look after

C. wake up          

D. talk with

4. What did he do on their class skating party?

A. He taught Amy to skate.

B. He introduced Amy to others.

C. He drove Amy out of the party.

D. He said sorry to Amy.

5. What happened after the party?

A. Kids began to talk with Amy.

B. Amy left the school.

C. Kids no longer laughed at Amy.

D. Amy's life changed for the worse.

单项选择题