问题
单项选择题
下列各项中,不需计入应纳税所得额缴纳企业所得税的有()。
A、因债权人原因确实无法支付的应付款项
B、转让专利权收入
C、企业取得国债利息收入
D、企业接受捐赠的实物资产
答案
参考答案:C
解析:本题考核计算企业所得税的应税收入。根据规定,企业取得国债利息收入属于免税收入,不计征企业所得税。
下列各项中,不需计入应纳税所得额缴纳企业所得税的有()。
A、因债权人原因确实无法支付的应付款项
B、转让专利权收入
C、企业取得国债利息收入
D、企业接受捐赠的实物资产
参考答案:C
解析:本题考核计算企业所得税的应税收入。根据规定,企业取得国债利息收入属于免税收入,不计征企业所得税。
选择方框内恰当的单词并用其适当形式将短文补充完整. | |
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My father is very busy. He usually works five __1__ a week from Monday to Friday. __2__ he works on Saturdays _ 3__ Sundays. He often gets up early in the morning. He cooks __4__ for my family. He goes to work at 7:10. He __5__ lunch at his workplace. He comes back _ 6__ at about 6:30. My mother cooks dinner. _ 7 _ dinner he goes out and takes a __8__ in the small garden. _ 9 _ he goes to bed, he often reads some _ 10 _ or watches TV. He goes to sleep very late |