问题
单项选择题
根据新企业所得税法的规定，下列项目中不准予在税前扣除的是（）。
A．企业销售自产的商品时，商品的成本
B．企业转让资产时，资产的净值
C．企业对外投资时，投资资产的成本
D．企业转让投资时，投资的成本
答案
参考答案：C
解析：
企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除，但是在转让时可以扣除。
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根据新企业所得税法的规定，下列项目中不准予在税前扣除的是（）。
A．企业销售自产的商品时，商品的成本
B．企业转让资产时，资产的净值
C．企业对外投资时，投资资产的成本
D．企业转让投资时，投资的成本
参考答案：C
解析：
企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除，但是在转让时可以扣除。
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| Have you ever asked yourself why children go to school? You may 1 they go to learn languages, P.E., history, science and all other 2 . But why do they learn these things? We send our children to school to prepare them for the time 3 they will grow up and will begin to work for 4 . Nearly everything they study at school has some practical use in their life. But is that the 5 reason why they go to school? There is more in education than just 6 facts. We go to school above all to learn how to learn, so that then we have left school we can 7 to learn. A man who really knows how to learn will always be successful, because whenever he has to do something new which he has never had to do 8 he will rapidly teach himself how to do it 9 the best way. The uneducated person, on the other hand, is 10 unable to do something new, or does it badly. The purpose of school, therefore, is not to teach languages, math, geography, etc, but to teach pupils the way to learn. | ||||
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