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问题 单项选择题

一般企业发生年度亏损的，可以用下一纳税年度的所得弥补，但延续弥补期最长不得超过( )。

A．2年

B．3年

C．4年

D．5年

答案

参考答案：D

解析：一般企业发生年度亏损的，可以用下一纳税年度的所得弥补；下一纳税年度所得不足弥补韵，可以逐年延续弥补，但延续弥补期最长不得超过5年。5年内不论纳税人是盈利还是亏损，都应连续计算弥补的年限。先亏先补，按顺序连续计算弥补期。

问答题

（二）张某有甲、乙两个可供选择方案。甲方案：购买房价为600万元的商铺，首付款为总价的50%，其余为银行提供，其年利率为8%、期限为10年、按等额还本付息的商业抵押贷款，还款期为每年年末。该商铺购买后第2年年初便可出租。张某与李某商定了意向性的租赁合同，李某承租该商铺，租赁期限力19年，首年租金为150万元，每隔5年租金上涨5%，年租金在每年年初一次性支付。该商铺的年经营费用为租金收入的25%。

乙方案：购买总价为400万元的写字楼，购房款全部为张某的自有资金，于第1年年初一次性付清，该写字楼购买后第2年后便可出租。张某与杨某也商定了意向性的租赁合同，杨某承租该写字楼，租赁期限为19年，其中前10年的年租金为120万元，后9年的年租金为190万元，年租金在每年年初一次性支付，该写字楼的年经营费用为35万元。

以上两个方案均不考虑期末转售收入，张某要求的自有资金目标收益率均为15%。

编制甲、乙两个方案的资本金现金流量表。
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问答题

To get help, Internet addicts tired of their square-eyed, keyboard tapping ways need look no further than the Web for counseling. There is now an online counseling service at www. relate, org. nz for Internet obsessives. Just e-mail the details of your Internet-induced crisis and help comes direct to your inbox. (46)The new breed of cybertherapists see nothing strange about offering help through the very medium that is swallowing their clients’ free time and splitting their marriages.
Getting hooked on the Internet isn’t confined to a few computer nerds. It’s on the rise everywhere—and women are the most likely addicts. The old stereotypical addict was a young man who spent hours playing games, downloading software or reading messages on newsgroups. (47)Yet, the new image is of a young woman who fritters away hours e-mailing friends, buying books and CDs online, talking in chatrooms and looking for information for next year’s holiday.
Ingrid Parker, once a slave to Internet chatrooms, found her experiences so devastating that she wrote a book to help other addicts break the habit. (48) Her computer dream turned to nightmare when she sold up and moved to be with her cyberpal (who had just left his wife), only to be told a week later that the couple were getting back together. The heart-breaking turn of events gave her the motivation to control her addiction—and write the book Caught in the Web.
For Ingrid Parker, anyone who is married or in a sound relationship should not really be spending hours talking to someone else and ignoring their nearest and dearest. (49)While Parker provided her own therapy by putting her experiences down on paper, she recommends others take up the online counseling offer, or log off from the Worldwide Web gradually.
She said, "It’s like smoking. It’s not a good idea to suddenly go cold turkey. People often e mail me about the problem and I tell them to gradually wean themselves off and not to switch to a scheme where you pay per hour for online time. (50)If they break their resolution, all they end up with then is the same old problem plus money difficulties for the long hours they have spent logged in to the Internet. "
Of course, the Internet is definitely addictive but if you can keep it in control it has advantages, too. Using it can be a steep learning curve so it helps you become very quick at learning. Also there is a huge demand for people in the field of Information Technology (IT) and hours on the Internet are great training.
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