依据企业所得的税的相关规定，下列表述中，正确的是( )。
A．企业未使用的房屋和建筑物，不得计提折旧
B．企业以经营租赁方式租入的固定资产，应当计提折旧
C．企业盘盈的固定资产，以该固定资产的原值为计税基础
D．企业自行建造的固定资产，以竣工结算前发生的支出为计税基础
参考答案：D
解析： 企业未使用的房屋和建筑物，可以计提折旧；经营租赁方式租入的固定资产不得计提折旧；企业盘盈的固定资产，应当以重置成本作为计税基础。
仔细阅读下面的信息,然后填写表中的内容 Dear Wang Hong, I am an American school girl. My name is Alice Green. I am twelve. There are five people in my family-my brothers, my parents and I. My brothers and I are all students at the same school. We go to school from Monday to Friday. We don’t have any classes on Sundays or Saturdays. My father and mother are teachers. They say, China is great, and Chinese people are friendly, I want to travel in China. I think it is very interesting, isn’t it? I like reading. Now I am reading a book of Chinese stories. They are very interesting. My brothers and I like playing soccer and basketball. What do you like? Let’s be friends. Please write soon. Yours, Alice Green Information Card
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