某商业企业以经营租赁方式租人货车用于购销货物使用，租赁期限3_爱下问搜题

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问题单项选择题

某商业企业以经营租赁方式租人货车用于购销货物使用，租赁期限3年，每年租金6万元，如果 3年一次性支付，则只需要14万元，故企业选择一次性支付，并计入当期的损益中。2008年6月1日开始租赁，则该项业务当年应调整的应纳税所得额为( )万元。

A．10.36

B．10.48

C．11.26

D．11.28

答案

参考答案：D

解析：以经营租赁方式租入固定资产发生的租赁费支出，按照租赁期限均匀扣除。按照收益期限划分，当期可以在税前扣除的租赁费用为14÷3÷12×7=2.72(万元)，则该项租赁支出应调增的应纳税所得额=14-2.72=11.28(万元)。

完形填空

完形填空（共20 小题；每小题1分；满分20分）
阅读下面短文, 掌握其大意, 然后从 21～40 各题所给的四个选项 (A、B、C和D) 中, 选出最佳选项, 并在答题纸上将该选项标号涂黑。
Once upon a time, there was a herd offorest deer. In this herd was a wise and respected    21 , tricky in the ways of deer. He taught the tricks and strategies of   22  to the young fawns.
One day, his younger sister brought her son to him, to be taught   23  is so important for deer. She said, "Oh brother teacher, this is my son. Please   24  him the tricks and strategies of deer." The teacher said to the fawn, " 25 , you can come at this time tomorrow for your first lesson."
26 , the young deer came to the lessons as he was   27  to. But soon, he became more interested in playing with the other young bucks 28 does（雌鹿）. He didn't 29 how dangerous it   30   be for a deer who learned nothing but deer games. So he started cutting classes. Soon he was playing hooky all the time.
31 , one day the fawn who played hooky   32  in a snare and was trapped. Since he was missing, his mother   33 . She went to her brother the teacher, and asked him, "My brother, how is my son? Have you taught your   34  the tricks and strategies of deer?"
The teacher replied, "My sister, your son was   35  and unteachable. Out of respect for you, I tried my best to teach him. But he did not want to learn the tricks and strategies of deer. He played hooky! How could I   36  teach him? You are obedientand faithful, but he is not. It is useless to try to teach him."
Later they heard the   37  news. The naughty fawn who played hooky had been   38 and killed by a   39 . He skinned him and took the meat home to his family.
The moral is:   40  can be learned from a teacher by one who misses the class.

D．What a pity

B．For the first

C．The first time

D．Unfortunately

B．disobedient

C．inconvenient

D．unbelievable

C．necessarily

C．transported

判断题

教师发展自己，提高专业文化水平是教师教育权的体现。( )