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问题 单项选择题

新办的城镇劳动就业服务企业，当年安置待业人员超过企业从业人员总数( )的，经主管税务机关审查批准，可免征所得税2-3年。

A．50%

B．30%

C．0%

D．60%

答案

参考答案：D

补全对话，情景问答

从方框中选择恰当的句子补全对话。

A: Have you read today's newspaper?

B: NO. 1._____

A: Yes. 2._____

B: How did it happen?

A: Two students were playing football on their way home. 3._____

B: What did the driver do with them?

A: The driver took them to the hospital and 4. _____ 

B: How are the children now?

A: They were saved at last and 5._____

B. I hope everything goes well.

A: I hope So, too.

A. What happened to you?

B. they are getting better.

C. Anything important?

D. There was a traffic accident on Zhangshan Road yesterday evening.

E. A car hit them and they were badly hurt.

F. I’m sorry to hear that.

G. the doctors began to operate them on at once.
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单项选择题

某公司对外提供财务报告的时间为6月30日和12月31日，存货采用加权平均法计价，按单项存货计提跌价准备；存货跌价准备在结转成本时结转。假设该公司只有一种存货。 2008年年初存货的账面成本为20万元，预计可变现净值为16万元；2008年上半年度因售出该项存货结转存货跌价准备2万元，2008年6月30日存货的账面成本为18万元，预计可变现净值为15万元；2008年下半年度因售出该存货又结转存货跌价准备2万元， 2008年12月31日存货的账面成本为22万元，预计可变现净值为23万元，则2008年下半年度资产减值准备明细表中“存货跌价准备”年末余额和2008年下半年度资产减值损失中“计提存货跌价准备”的发生额分别为( )万元。

A．0，-7
B．0，-1
C．0，0
D．-6，1
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