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问题 单项选择题 共用题干题

某生产性企业2013年亏损30万元，2014年亏损22万元，2015年实现利润50万元（2015年销售收入300万元），其中支付广告费用49．5万元；业务招待费用1．5万元，工资总额为106万元，已经按照规定比例计提了职工福利费、职工教育经费、工会经费。

在计算应纳税所得额时，企业支付的广告费不准予扣除的是（）。

A.10万元

B.8万元

C.4.5万元

D.O

答案

参考答案：C

解析：300×15%=45（万元），因此，此处不能扣除49．5-45=4．5（万元）。

单项选择题

设有定义：int x=3；，以下表达式中，值不为12的是

A) x*=x+1
B) x++,3*x
C) x*=(1+x)
D) 2*x,x+=6
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单项选择题

Egyptian wine has an extensive history within the history of Egyptian civilization. Grapes were not (1) to the landscape of Egypt, rather the vines themselves are (2) to have been imported from the Phoenicians, (3) the actual origins remain in (4) . What is known, is that (5) the third millennium BC, Egyptian kings of the first (6) had extensive wine cellars, and wine was used extensively in the temple ceremonies. The main (7) of wine in Egypt, took place between the king, nobles, and the priests in temple ceremonies, and is (8) by numerous painted relief’s, and other (9) evidence. The vineyards of ancient Egypt, were quite different from the modern methods of wine making today. (10) viticulture ( or wine making), ceased to (11) an exclusively ceremonial purpose, the Egyptians began to experiment with simple structures for their vines to train on, (12) found a way to train their vines so they were easy low (13) bushes, and found ways for the soil to (14) more moisture for the vines. Egyptian wine making experiments included the use of different wine presses, adding heat to the must ( the grape juice ready for fermentation) (15) make the wine sweet, and differences in vat types and materials. The (16) finished product of wine, was poured through a cloth filter, and then into earthenware jars, (17) they would be sealed with natural tar and left to (18) . The Egyptians kept accurate records of their vintages, and (19) of their wines, each jar of wine was clearly (20) with it’s own vintage, and quality.

17（）

A.which

B.when

C.where

D.and
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