问题 判断题

2008年1月1日起施行的《中华人民共和国企业所得税法》将两税合并,过去所得税税负达到33%的上市公司受惠程度十分明显,而科技、高科技产业以往受到税收优惠,税改后因其所得税率升至25%而导致此类上市公司盈利能力受到负面影响。()

答案

参考答案:

解析:即便未来科技产业的所得税税率提高到25%,但由于将享有更为优惠的一系列税收政策,此类上市公司的盈利能力并不会受到两税合并的影响,甚至会因鼓励税收的税收政策扶持而使业绩持续增长。

阅读理解

A man was walking along the street when he saw a woman carrying a large box. It was half in and half out of her car. So the man went up and said, “The box looks very heavy. Let me give you a hand.”

“That’s very kind of you,” the woman said, “I’m having a lot of trouble with it. Maybe it sticks (卡住) in the car door.”

“Together we’ll soon move it,” the man said. “I’ll get in and take the other end.” And he got in the car.

“Right,” the man said. “I’m ready,” and he began to push the box hard.

For several minutes, the man and the woman tried to move the box. Soon they felt very tired.

They rested for a moment. Then the woman said, “Let’s try again. One, two, three!” They went on moving the box.

At last, when they were exhausted, the man said, “I’m sorry, but I don’t think there’s any way to get it out of your car.”

“Get it out?” the woman cried. “I’m trying to get it in! You know?”

小题1: Where did this story happen?

A.At a bank.

B.In a shop.

C.In the street.

D.In the woman’s car.小题2:Who got in the car to move the box?

A.The woman.

B.The man.

C.Both of them.

D.Neither of them.小题3:The underlined word “exhausted” means “________” in Chinese.

A.精疲力竭的

B.激动的

C.充满希望的

D.沮丧的小题4: Which of the following is TRUE about the story?

A.The man stuck in the car door.

B.The woman asked the man for help.

C.The man refused to help the woman.

D.The woman tried to get the box into the car.小题5:What do you think of the man?

A.He is a helpful man.

B.He looks very strong.

C.He is funny and stupid.

D.He likes to play jokes on others.

单项选择题 A3/A4型题