问题 单项选择题

在计算企业所得税应纳税所得额时,下列项目准予从收入总额中扣除的是()。

A.资本性支出

B.无形资产开发未形成资产的部分

C.非广告性质的赞助支出

D.各项税收滞纳、罚款支出

答案

参考答案:B

解析:

无形资产开发费用,税法明确规定开发未形成资产的部分准予在税前扣除。

阅读理解

Ted, my little brother, is in Grade One. Last Friday he came back from school with a letter.  The letter was from his teacher. "I got a red flower today. Could you please sign签字 this note?" he said to Mum. The note showed that he had been talking in class.

Ted hardly gets top scores in his school work. The best he gets is "OK", but often he gets "You can do better than this." Mum knows what it means. She tells me "You can do better than this" means "Extremely bad" in China.

In the USA, teachers never say anything too bad about their students, even if the students are making trouble in class or not working hard enough. The worst they might say is "Please be nicer tomorrow". Many parents are satisfied with对---满意 a B-grade for each subject.

But things in Chinese schools are quite different. Parents have high expectations for their children. I sometimes felt that my second-grade cousin spent more time on homework than I did when I was a 6th grader in the USA! Yet his parents and teachers didn't think he worked hard enough.

Is it too strict in China? Or is it not strict enough in the USA? Maybe both are true.

小题1:Why did Ted come home with .a letter last Friday ?

A.Because the teacher wanted to visit his mother.

B.Because he did something wrong.

C.Because the teacher was happy with his progress.

D.Because the teacher thought he was too lazy.小题2:If a student in the USA gets "OK" in his school work, it means       .

A.he gets top scores

B.he gets medium scores

C.he gets extremely bad scores

D.he gets the worst scores小题3:American parents will be       when their children get a B-grade in their school.

A.excited

B.sad

C.angry

D.happy小题4:The underlined words "high expectations" in this passage means       .

A.很高的待遇

B.很多的自由

C.很高的期望

D.很多的关爱小题5:The writer mainly wants to tell us       .

A.the differences between Chinese education and American education

B.Chinese students are better than American students

C.American parents are not strict enough with their children

D.what the best way to educate children is

解答题