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问题 名词解释

利改税

答案

参考答案：

凡有盈利的国营大中型企业，按实现利润缴纳55%的所得税，税后利润一部分上交国家，另一部分按国家核定的留利水平留给企业；凡有盈利的国营小型企业，按八级超额累进税率缴纳所得税，税后由企业自负盈亏。

阅读理解

Have you ever seen the film Titanic? “Titanic” was one of the largest and finest ships in 1912. It hit an iceberg(冰山)on its first sailing from England to America and sank very soon, leaving a love story to the people. Do you know what an iceberg is?

The earth is round, like a ball. The top of the earth is the north. The bottom of the earth is the south. At the top and the bottom of the earth, there is a lot of ice. It is very cold there. Sometimes there is no sunshine for many months. There is ice everywhere all the time. Large pieces of ice fall into the sea. They don’t go to the bottom of the sea. They float(漂浮)near the top of the water. We call these large pieces of ice “iceberg”. Some icebergs are bigger than a tall building. Icebergs are dangerous for ships. Sometimes a ship hits an iceberg.

Then the ship sinks.

You can make a small iceberg. Put a piece of ice in a glass of water. Look ar it. The ice does not sink.

小题1:Titanic is the name of a film and it’s also the name of a _______.

小题2:Titanic sank ________ it hit an iceberg.

小题3:The __________ is very cold in North Pole(北极)and in South Pole.

小题4:At times we can’t see the ___ in North Pole and in South Pole for a long time.

小题5: Icebergs are made of large _________.
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单项选择题

考虑荷载偏心及倾斜影响的极限承载力公式是：（）

A.太沙基公式

B.普朗特尔公式

C.魏锡克公式

D.赖纳斯公式
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