问题 判断题

外商投资企业可以根据实际需要,按年末应收账款、应收票据等应收款项的余额,计提不超过5%。的坏账准备,从该年度应纳税所得额中扣除;对信贷、租赁行业计提坏账准备的比例不超过应收款项余额的3%。()

答案

参考答案:

解析:

从事信贷、租赁等业务的外商投资企业,可以根据实际需要,逐年按年末放款余额(不包括银行间拆借),或者年末应收账款、应收票据等应收款项的余额,计提不超过3%的坏账准备,从该年度应纳税所得额中扣除。对信贷、租赁行业以外的其他外商投资企业,一般情况下不得计提坏账准备,对那些应收账款余额比较大的企业,需要计提坏账准备的可由企业申请,经当地税务机关核实后,按年末应收账款、应收票据等应收款项的余额,计提坏账准备。

阅读理解

On Thursday afternoon Mrs. Clarke, dressed for going out, took her handbag with her money and her key in it, pulled the door behind her to lock it and went to the Over 60s Club. She always went there on Thursdays. It was a nice outing for an old woman who lived alone.

At six o’clock she came home, let herself in and at once smelt cigarette smoke. Cigarette smoke in her house? How? Had someone got in? She checked the back door and the windows. All were locked or fastened, as usual. There was no sign of forced entry.

Over a cup of tea she wondered whether someone might have a key that fitted her front door—“a master key ”perhaps. So she stayed at home the following Thursday. Nothing happened. Was anyone watching her movements? On the Thursday after that she went out at her usual time, dressed as usual, but she didn’t go to the club. Instead she took a short cut home again, letting herself in through her garden and the back door. She settled down to wait.

It was just after four o’clock when the front door bell rang. Mrs. Clarke was making a cup of tea at the time. The bell rang again, and then she heard her letter box being pushed open. With the kettle of boiling water in her hand, she moved quietly toward the front door. A long piece of wire appeared through the letter box, and then a hand. The wire turned and caught around the knob on the door lock. Mrs. Clarke raised the kettle and poured the water over the hand. There was a shout outside, and the skin seemed to drop off the fingers like a glove. The wire fell to the floor, the hand was pulled back, and Mrs. Clarke heard the sound of running feet.

小题1:Mrs. Clarke looked forward to Thursday because__________.

A.she worked at a club on the day

B.she lived alone

C.she visited a club on Thursdays

D.a special visitor came on Thursday Clarke小题2: If someone had made a forced entry,________.

A.Mrs. Clarke would have found a broken door or window

B.he or she was still in the house

C.things would have been thrown about

D.he or she would have needed a master key小题3:According to the passage, which of the following is right?

A.She is about more than 50 years old.

B.The next day after she found something unusual in her house, she stayed at home.

C.The man who tried to enter her house wore a pair of gloves.

D.Mrs. Clarke was in an attempt to trick the thief when she noticed something unusual.小题4:The wire fell to the floor________.

A.because Mrs. Clarke refused to open the door

B.when the man’s glove dropped off

C.because it was too hot to hold

D.because the man just wanted to get away

单项选择题

阅读下面的文字,完成文后五题。
①正是为了向大自然学习,一门新的学科应运而生。它叫仿生学,是生物学和电子学的结合物。这门学科的目的是探索动物器官是如何工作的,以便人类加以模仿,为己所用。
在一些传统学科里,仿生学这个名字总会引起人们的蔑视与嘲笑。也许,现代科学家研究蝎子、蟾蜍、盲鱼或蜘蛛(也还包括蝙蝠、甲鱼、电鱼和电鳗、老鼠、蚂蚁、蝗虫、蜥蜴,以及其他许多动物),看起来确实有些______。在有些人看来,这可能更像是中世纪的魔术师而不是现代科学。但是,当你看看这一大群奇异的动物有何等的本事时,你就会对仿生学的重要性______了。
③你能设想单凭气味辨认出几英里外的朋友吗雄性的蚕蛾就能做到这一点。它们的触须对雌蛾细微的化学气味非常敏感,只要闻到其中一丁点儿这种化学成分就能查明雌蛾的位置。人类的化学家即使利用最灵敏的仪器,也难以达到这样完善的程度。
④蝙蝠发出尖叫声用以导向,这已是人们颇为熟知的事实了。蝙蝠在一间布满交叉电线的房子里四处疾飞,竟然能够一下也不碰电线,人们根据这一点仿造了利用声波的盲人导向器。还有一种蝙蝠捕食的蛾,它的极小的耳朵甚至比蝙蝠的耳朵更为灵敏。这种蛾的耳朵能收听到蝙蝠的超音速的尖叫声,因此,当它听到附近有蝙蝠时,就能逃之夭夭。科学家们曾把电极接在这种蛾的耳神经上,制造了一种灵敏度______的半天然半人造的传声器。
⑤研究甲虫的眼睛已获成效。德国的一些科学家发现甲虫能用眼睛准确地测定背景移动的速度。在发现了甲虫这样做的奥妙之后,科学家们研制了应用同样原理的仪器,这种仪器能以高度的准确性确定飞机飞行时地面移动速度。
⑥列举动物身上的奇妙装置可以无穷无尽,例如体内装有罗盘的蜗牛,借助偏光飞行的蜜蜂,使用后翅控制飞行的苍蝇……现在人类正试图仿造所有这一切。每个小孩子都知道候鸟在定期迁徙时能够飞越整个大陆和海洋,它们又为什么能这样做呢是按照体内的某种罗盘的指示飞行吗是借助于偏光吗还是凭太阳和星星辨明方向呢我们不知道。但我们确信,科学一定能够找出答案。

从第2段内容看,“在一些传统学科里,仿生学这个名字总会引起人们的蔑视与嘲笑”的主要原因是:

A.仿生学是一个新兴学科,还没有被传统科学所承认。

B.现代科学家居然研究起蝎子、蟾蜍、盲鱼或蜘蛛之类的东西。

C.仿生学像是中世纪的魔术师而不是现代科学。

D.仿生学研究的对象还包括蝙蝠、老鼠、蝗虫、蜥蜴等令人讨厌的动物。