问题 多项选择题

企业对固定资产采取缩短折旧年限或者加速折旧方法的,向其企业所得税主管税务机关备案时,应报送以下资料()。

A.固定资产的功能、预计使用年限短于《实施条例》规定计算折旧的最低年限的理由,证明资料及有关情况的说明

B.被替代的旧固定资产的功能、使用及处置等情况的说明

C.固定资产加速折旧拟采用的方法和折旧额的说明

D.主管税务机关要求报送的其他资料

答案

参考答案:A, B, C, D

阅读理解

Brian Walker chews pens. He bites them so hard that his boss has warned him to stop or buy his own. Kate’s weakness is more acceptable-she is unable to walk past a cake shop without overeating Sophin Cartier finds her cigarette habit a headache, while Alice’s thumb-sucking drives her boy friend crazy. Four people with very different habits, but they all share a common problem anxiety disorder or, in serious cases. Obsessive Compulsive Disorder  (OCD).

From nail-biting to too much hand-washing, overeating and internet addiction(上瘾),OCD is widespread in almost every workplace and countless home. “It is a relatively common form of anxiety,” says Dr. Mootee. “The main feature of OCD is the repetition of unwanted obsessive(过度的) thoughts such as worries that doors are left unlocked , gas or electrical appliances are left on.” In order to fight against the an esasy checking door locks and gas or electrical appliances.

Dr. Mootee says that repetitive washing, particularly of the hands, is the most common type of OCD. She has treated many patients who wash their hands up to 30 times a day. The technique Mootee uses to treat people with OCD is called cognitive-behavioral therapy(认知行为疗法).“It is based on the general idea that people have the ability to change the way they think and behave,” says Mootee.

But when does a habit become a problem? “It’s personal,” says Mootee.“Everyone has something unusual, but if you can’t put up with it, then it’s a problem and you need to do something to change it.”Mootee says many people resist for treatment because they fear they are “crazy”. But as people become more knowledgeable about these problems they will go and get help. The only way to cure is to conquer

小题1:If a person suffers from OCD, be is likely to keep doing any of the following EXCEPT   .

A.chewing pens

B.hurting himself

C.sucking fingers

D.biting nails小题2:According to the passage, a person suffering from OCD    .

A.reduces his/her anxiety by taking drugs

B.gets into unwanted habits to relieve stress

C.has unwanted thoughts about habits

D.has unwanted thoughts because of illness小题3:Dr. Mootee’s treating lechnique is based ont eh idea that    .

A.everyone has something different

B.people can put up with their problems

C.people can change their way of thinking and action

D.people tend to repeat their obsessive actions小题4:By saying “The only way to cure is to conquer.” Dr. Mootee suggests that an OCD sufferer   .

A.has to be an extraordinary person

B.must cure his illness by himself

C.must overcome many physical illnesses

D.should have a right attitude towards the problem

单项选择题