问题 单项选择题

某企业自2009年3月10日领取工商营业执照后设置了账簿,用做会计核算。2010年12月份,该企业财务人员认为自身账簿核算很不规范,担心会被当地税务机关查出问题,便将开业以来的账簿及发票自行销毁。几天后被主管税务机关发现,受到严厉的惩罚。

该企业设置账簿的法定时间应该是( )。

A.自领取营业执照之日起30日内

B.自领取营业执照之日起15日内

C.白注册公司之日起30日内

D.自发生纳税义务之日起30日内

答案

参考答案:B

解析: 《税收征收管理法实施细则》第22条规定:“从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起15日内,按照国家有关规定设置账簿。前款所称账簿,是指总账、明细账、日记账以及其他辅助性账簿。总账、日记账应当采用订本式。”故本题答案为B。

单项选择题
阅读理解

Professor Barry Wellman of the University of Toronto in Canada has invented a term to describe the way many North Americans interact(互动)these days.The term is “networked individualism”.This concept is not easy to understand because the words seem to have opposite meanings.How can we be individuals(个体)and be networked at the same time?You need other people for networks.

Here is what Professor Wellman means.Before the invention of the Internet and e-mail,our social networks included live interactions with relatives,neighbors,and friends.Some of the interaction was by phone,but it was still voice to voice,person to person,in real time.

A recent research study by the Pew Internet and American Life Project showed that for a lot of people,electronic interaction through the computer has replaced this person-to-person interaction.However,a lot of people interviewed for the Pew study say that’s a good thing.Why?

In the past,many people were worried that the Internet isolated(孤立)us and caused us to spend too much time in the imaginary world of the computer.But the Pew study discovered that the opposite is true.The Internet connects us with more real people than expected—helpful people who can give advice on careers,medical problems,raising children,and choosing a school or college.About 60 million Americans told Pew that the Internet plays an important role in helping them make major life decisions.

Thanks to the computer,we are able to be alone and together with other people—at the same time!

小题1:The underlined phrase “networked individualism”probably means that by using computers people_______.

A.stick to their own ways no matter what other people say

B.have the rights and freedom to do things of their own interest

C.do things in their own ways and express opinions different from other people

D.are able to keep to themselves but at the same time reach out to other people小题2:According to the Pew study,what do many people rely on to make major life decisions?

A.Networks.

B.Friends.

C.Phones.

D.Parents.小题3:It can be inferred from the Pew study that_______.

A.people have been separated from each other by using computers

B.the Internet makes people waste a lot of time and feel very lonely

C.the Internet has become a tool for a new kind of social communication

D.a lot of people regard the person-toperson communication as good thing小题4:Which would be the best title for this passage?

A.We’re Alone on the Internet.

B.We’re Communicating on the Internet.

C.We’re Alone Together on the Internet.

D.We’re in the Imaginary World of the Internet.