依照原外资企业所得税的规定，关于企业的资产重估变值，下列表述_爱下问搜题

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问题单项选择题

依照原外资企业所得税的规定，关于企业的资产重估变值，下列表述正确的是 ( )。

A．外商投资企业与其他企、贬合并成为股份制企业，其资产转为认股投资的价值与其账面价值的变动部分，不征企业所得税

B．新组成的股份制企业对原外商投资企业的资产，一律按重估确认的价值作为投资入账，并据以计算资产的折旧或摊销在税前扣除

C．股份制企业向社会募集股份，依照有关规定对各项资产进行重估，其价值变动部分，在申报缴纳企业所得税时，不计入企业损益

D．股份制企业向社会募集股份，依照有关规定对各项资产进行重估，其价值变动部分，可据以计算资产的折旧或摊销，并在税前扣除

答案

参考答案：C

完形填空

There was once a lonely girl who wanted love very much．One day while she was walking in the forest，she found two birds．She took them home and put them in a small 1 ．She was happy to have two“friends”．She 2 them with love and the birds grew strong．One day the girl forgot to close the door of the cage．The 3 of the two flew out of the cage．The girl was afraid that it would fly away．She caught it quickly．She felt glad that she caught the bird before it could fly away．Suddenly she couldn’t 4 a sound from the bird．When she opened her hand，the bird was already（已经）dead．Her 5 killed(杀死)the bird! Then she saw 6 bird jumping up and down 7 the cage．She could feel its great need for freedom．It wanted to fly into the blue sky．So she let it fly away 8 ．The bird circled(转圈)once，twice，and three times．The girl 9 as the bird flew．She didn’t care about losing the bird any more．She wanted it to be happy．Suddenly the bird flew closer and landed softly on her shoulder．It sang the 10 song she had ever heard(她所听过的)．
The fastest way to lose love is to hold it too tightly，and the best way to keep love is to give it wings．

C．looked after

D．looked over

单项选择题

Teachers need to be aware of the emotional, intellectual, and physical changes that young adults experience. And they also need to give serious (51) to how they can be best accommodate such changes. Growing bodies need movement and (52) , but not just in ways that emphasize competition. Because they are adjusting to their new bodies and a whole host of new intellectual and emotional challenges, teenagers are especially self-conscious and need the (53) that comes from achieving success and knowing that their accomplishments are admired by others. However, the typical teenage lifestyle is already filled with so much competition that it would be (54) to plan activities in which there are more winners than losers, for example, publishing newsletters with many student-written book reviews, (55) student artwork, and sponsoring book discussion clubs. A variety of small clubs can provide multiple opportunities for leadership, as well as for practice in successful (56) dynamics. Making friends is extremely important to teenagers, and many shy students need the (57) of some kind of organization with a supportive adult (58) visible in the background.

In these activities, it is important to remember that the young teens have (59) attention spans. A variety of activities should be organized (60) participants can remain active as long as they want and then go on to something else without feeling guilty and without letting the other participants down.

59().

A.similar

B.long

C.different

D.short