问题 单项选择题

下列说法不符合外商投资企业和外国企业所得税规定的是( )。

A.外商投资企业的固定资产计算折旧时可扣除的残值,一般为原价的10%
B.外商投资企业向境外代销、包销房地产的企业支付的各项佣金、差价等劳务费用,在计税时实际列支的数额不得超过房地产销售收入的10%
C.因债务人逾期未履行偿债义务已超过2年仍不能收回的,应作为坏账损失
D.从事信贷、租赁等业务的企业,寸计提不超过年未应收账款5‰的坏账准备

答案

参考答案:D

解析: 从事信贷、租赁等业务的企业,可以根据实际需要,逐年按年末放款余额(不包括银行间拆借),或者年末应收账款、应收票据等应收款项的余额,计提不超过3%的坏账准备,从该年度应纳税所得额中扣除。

阅读理解

阅读理解。

     It's easy to make you embarrassed (窘迫的)-You may run into the wrong classroom and everyone looks

at you. Or you have a piece of cabbage in your teeth! What do the American and British teens find

embarrassing and how do they react to it?

     One big embarrassing thing for them is answering personal questions. If you ask "How old are you?" or

"How much money do you make?", they'll get angry. It's polite to stop asking. If you meet someone for the

first time, talk about something not personal, such as your neighborhood or school. British people love to talk

about weather.

     British and American teens feel embarrassed if they still use their parents' money to buy clothes or have

to ask their parents before making a decision, because others will laugh at them.

     In some situations, if you look bad in public, don't worry. A child may forget and call his or her teacher

"mom" in class. A good laugh is a good way out of it! Sometimes you find that you don't have enough money

when you pay at the supermarket. Just put some things back quickly. If you explain too much, you'll attract

(吸引) a lot of attention!

     Honesty always works best. If you forget the name of a person, or don't know how to clean the toilet after

using it at your friend's home, just ask them about it.

1. The question "_____" may make British or American teens angry.

A. It's cold, isn't it?

B. How do you like your neighborhood?

C. How much money do you make?

D. What do you think of your school?

2. British and American teens like to _____.

A. buy clothes with their own money

B. laugh at each other

C. ask parents to make a decision

D. ask personal questions

3. You'd better _____ if you don't have enough money to, pay at the supermarket.

A. ask for a cheaper price

B. phone your parents

C. attract a lot of attention

D. put some things back quickly

4. The following embarrassing things are mentioned in the passage EXCEPT _____.

A. having a piece of cabbage in one's teeth

B. mistaking a stranger for an old friend

C. running into a wrong classroom

D. forgetting the name of a person

5. The passage is mainly related to (涉及) _____.

A. traffic

B. culture

C. environment

D. food

单项选择题