问题 单项选择题

依据企业所得税法相关规定,下列各项应计入应纳税所得额的是()。

A.事业单位经营活动取得的收入

B.企业获得的由财政部规定指定用途的流转税返还款

C.国债利息收入

D.非营利组织的业务收入

答案

参考答案:A

解析:事业单位经营活动取得的收入征收企业所得税;对企业减免返还的流转税,国务院、财政部、国家税务总局规定有指定用途的不征收企业所得税;符合条件的非营利组织的收入,不包括非营利组织从事营利性活动取得的收入,但国务院财政、税务主管部门另有规定的除外。

完形填空

第二节完型填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项

Children and young people tend to have certain role models – people they want to be like when they grow   36  . Though   37   children would have wished to copy their mother, father or a (n)   38   relative, gradually these role models are thought of as famous people or popular   39  . People have different opinions about   40   popular stars or other famous people are good role models for children. Charming models, such as Katie Price, are often admired and   41   by young girls. This is the biggest worry of parents and teachers. They wish to   42   the concept that success is achieved through hard work and   43   rather than an attractive looking.

Most people tend to grow up to be those who are   44   home – their parents or family friends. Some decide to be like their favorite teacher. A child who loves to   45   may want to grow to be the next Picasso or Van Gogh; Someone who loves to   46   might imagine themselves as a famous writer; if a child enjoys dancing, he or she   47   well admire a famous dancer, but this is not the   48  . A lot of dance students wish to be like their   49   teacher.

Therefore, the job of a teacher is   50   just providing knowledge of a given subject. They should be able to   51   their students’ trust and   52   them well. Helping youngsters to learn from models, to learn how to accept   53   with grace and losing with dignity, is central to any parent’s or teacher’s job. Manners are very important and a dance teacher can   54   his or her position and influence to   55   good behaviors to youngsters.

36.A.younger    B.stronger    C.older D.taller

37.A.at first      B.at last       C.at least      D.at most

38.A.generous   B.favorite    C.ordinary   D.humorous

39.A.fans  B.stars  C.singers      D.dancers

40.A.that   B.why  C.whether    D.if

41.A.looked down upon   B.thought highly of

C.caught up with        D.made fun of

42.A.encourage B.receive     C.hold  D.ignore

43.A.luck  B.imagination      C.effort       D.creativity

44.A.similar to  B.different from  C.far from   D.close to

45.A.read and write  B.sing and dance  C.listen and speak       D.draw and paint

46.A.write B.read  C.travel       D.think

47.A.should      B.may  C.must  D.need

48.A.deal  B.trouble     C.matter      D.case

49.A.dance       B.music       C.art     D.piano

50.A.better than       B.less than   C.more than D.rather than

51.A.receive     B.lose   C.gain  D.accept

52.A.communicate with   B.keep up with

C.negotiate with         D.put up with

53.A.challenging      B.falling      C.failing      D.winning

54.A.make use of     B.lose control of  C.take charge of  D.get rid of

55.A.turn  B.press C.introduce  D.push

单项选择题