问题 单项选择题

企业缴纳的下列税金中,不得在所得税前扣除的是( )。

A.增值税
B.消费税
C.房产税
D.土地使用税

答案

参考答案:A

解析: 企业缴纳的增值税是价外税,即在收入中是不包括增值税的,所以计算应纳税所得额时不得扣除。

选择题
阅读理解

December 2

Sharon called about four times today. At least it shows she’s trying to explain something to me. I feel a little better.

December 3

This morning Sharon said she had only told one person and didn’t know why everyone seemed to know. Yes, I am an adopted (收养的) daughter. But she had promised to keep it a secret for ever!

December 5

I wish I had a friend I could really trust all of the time. I thought I found that friend, but I haven’t and it’s making me miserable (痛苦的)! It’s wrong to tell her all about it. She gains my trust, and then loses it.

December 7

I have a nice room, beautiful house and everything I’ve ever wanted. My adoptive parents will give me all the things I’ve ever dreamed of. Yet all the money in the world can’t buy what I want now. I want for Sharon to be my best friend again.

December 10

Sharon just called. She said she thought it might help if we spent more time together. She worried that I would switch schools (转学). She is the best friend I’ve ever had. When I’m with Sharon, I can be myself. I need Sharon’s friendship. I need it more than I’ve ever known.

December 16

I just had the most fantastic two days of my life! This was the best time I’ve had for a long, long while. Yesterday, we walked five times around the park and today we walked along the river for twenty minutes. We talked so much. Sharon, Sharon, no brick wall between us now.

小题1:What is the author mainly worried about?

A.How she was adopted.

B.Why she switched schools.

C.Her family life.

D.Her friendship with Sharon.小题2:Sharon lost the author’s trust because she ________.

A.didn’t keep the author’s secret

B.didn’t like the author any more

C.told the author’s past life to everyone

D.often refused to help the author小题3:The underlined word “fantastic” in the last paragraph probably means ________.

A.funny

B.wonderful

C.sad

D.lucky小题4:It can be inferred that in the end the author and Sharon ________.

A.were not friends anymore

B.became good friends again

C.would switch to another school together

D.could hardly understand each other