问题 单项选择题

企业在筹办期发生的费用,应当从开始生产、经营月份的次月起分期摊销,摊销期限不得少于( )。

A.3年

B.4年

C.5年

D.6年

答案

参考答案:C

解析:企业在筹办期发生的费用,应当从开始生产、经营月份的次月起,分期摊销;摊销期限不得少于5年。这里所说的“筹办期”,是指从企业被批准筹办之日起至开始生产、经营(包括试生产、试经营)之日止的期间。

阅读理解

There are some special traditions in Hawaii . People there are very friendly and always welcome visitors . They give visitors a lei , a long necklace of beautiful fresh flowers . Men wear bright flowered shirts , and women often wear long flowered dresses .

In Hawaii you may find some traditional Chinese , Japanese and Philippine holidays . Of course , many holidays are from the United States . People call Hawaii the Aloha State . Aloha means both “hello” and “good--bye”. It also means “I love you ” .

Usually when people from different countries , races or traditions lives together , there are serious problems . But in Hawaii there are few problems , people have learned to live together in peace .

Hawaiians earn most of their money from tourists , most of whom come from the mainland and from Japan . The families of the first people who came from the U.S. mainland own the important banks and companies . Japanese are  also starting business and buying more and more land .

小题1:The underlined word “lei” in Paragraph One means ____________.

A.a necklace of flower

B.a plant in Hawaii.

C.a group of flower

D.a flowered dress小题2:Which of the following is TRUE about the people in Hawaii according to the passage?

A.They live together in peace.

B.There are no problems at all in Hawaii .

C.It is difficult for them to live together .

D.There are serious problems among them .小题3:Most of the rich men in Hawaii are _____________ .

A.Japanese

B.Americans and Chinese

C.Japanese and Americans

D.Chinese and Japanese小题4:The holiday in Hawwaii come from ______________ .

A.America

B.Philippines

C.China and Japan

D.All the above小题5:From the passage we know that Hawaiians are mostly __________.

A.rude to others

B.friendly to others

C.visitors from the mainland

D.tourists from Japan

问答题 简答题