问题 单项选择题

根据《企业所得税暂行条例》及其实施细则的规定,纳税人的下列支出中,在计算企业所得税应纳税所得额时准予扣除的是( ) 。

A.罚金

B.税收滞纳金

C.银行罚息

D.违法经营的罚款

答案

参考答案:C

解析: 本题中在计算企业所得税应纳税所得额时准予扣除的是银行罚息。纳税人按照经营合同规定支付的违约金(包括银行罚息)、罚款和诉讼费可以税前扣除。

阅读理解

A man may usually be known by the books he reads as well as by the company he keeps. One should always live in the best company, whether it be of books or of men.

A good book may be among the best of friends. It is the most patient and cheerful of companions. It always receives us with the same kindness; amusing and instructing us in youth, and comforting us in age.

Men often discover their similarity to each other by the common love they have for a book just as two persons sometimes discover a friend by the admiration which both entertain for a third. There is an old proverb, “Love me, love my dog.” But there is more wisdom in this: “Love my, love my book.” The book is a truer and higher bond(纽带) of union. Men can think, feel, and sympathize with each other through their favorite author. They live in him together, and he in them.

A good book is often the best container of a life preserving the best that life could think out; for the world of a man’s life is, for the most part, but the world of his thoughts. Thus the best books are treasuries of good words, the golden thoughts, which become our steady companions and comforters.

Books are by far the most lasting products of human effort. Temples and statues decay(腐朽), but good books survive. Time is of no account with great thoughts, which are as fresh today as when they first passed through their author’s minds, ages ago.

The great and good do not die, even in this world. Preserved in books, their spirits walked abroad. The book is a living voice. It is an intellect(智者) to which one still listens.

小题1:The writer introduces the topic of the passage by            .

A.describing life experience of great writers

B.telling his own story of reading good books

C.presenting the best thoughts in good books

D.comparing good books to good friends in life小题2:What does the underlined sentence in Paragraph 3 mean?

A.Readers feel sympathy for the author.

B.Readers live together with the author.

C.Readers and the author share the same feeling.

D.Readers are the author’s companions and comforters.小题3:which of the following is TRUE according to the passage?

A.We can learn about the great and good through books.

B.The most important part of a man’s life is his treasures.

C.Good books help us to know about their authors’ friends.

D.Books are often regarded as best containers in our life.小题4:the passage mainly tells us that            .

A. one should have some good friends

B one should read as many books as possible

C. one should keep company with good books

D books are the most lasting products of human efforts

单项选择题