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问题 判断题

企业所得税规定，进行清算或转让全资子公司以及持股95%以上的企业时，投资方应分享的被投资方累计未分配利润和累计盈余公积应确认为投资方股息性质的所得。在计算投资方的股权转让所得时，允许从转让收入中减除卜述股息性质的所得。 ( )

答案

参考答案：对

解析： 进行清算或转让全资子公司以及持股95%以下的企业时，应按《国家税务总局关于印发{企业改组改制中若干所得税业务问题的暂行规定)的通知》(国税发(1998年)97号)的有关规定执行。投资方应分享的被投资方累计未分配利润和累计盈余公积应确认为投资方股息性质的所得。为避免对税后利润重复征税，影响企业改组活动，在计算投资方的股权转让所得时，允许从转让收入中减除上述股息性质的所得。

单项选择题

一居民住宅凌晨发生火灾，造成三户居民受灾，直接财产损失95000元。经调查，火灾发生时母亲刘某睡在卧室，其子李某（15周岁）盖棉被睡在客厅靠东墙的沙发上。李某睡前使用电取暖器，放置在靠近沙发中间西侧的地面处，发热面朝向沙发，功率1100W。据两人反映，醒来后，房间内都是烟并看到放置取暖器的位置有火。经勘查，沙发西侧炭化程度最重，向东、南、北方向蔓延痕迹明显；沙发西侧对面靠西墙的电视机柜燃烧炭化程度东重西轻、上重下轻。

距沙发50Cm，距电视机柜120Cm处发现取暖器残骸，该处还发现棉被灰烬。取暖器插头插在电视机柜台面上的一移动插座上，移动插座的电源插在西墙墙式插座上。房间内的分路空气开关只有控制客厅的一路处于断开状态，该路空气开关的额定保护电流为10A。取暖器电源线为2.5mm2护套线，距离插头15Cm处发现有一短路熔痕。

分析以上案情，回答下列问题：

该起火灾的起火点位于（）。

A、沙发处

B、电视机柜处

C、取暖器处

D、短路点处
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问答题


Directions: Read the following passage carefully and then translate the underlined sentences into Chinese and write your translation on the ANSWER SHEET.
Tsunamis are impulsively generated sea waves by a disturbance to or near the ocean.
21. Earthquakes, submarine volcanic explosions, landslides and the detonation of nuclear devices near the sea can give rise to such destructive sea waves. By far the most destructive tsunamis are generated from large shallow-focus earthquakes with an epicenter or fault line near or in the ocean. Vertical displacements of the earth’s crust along the rupture resulting from the ocean. Vertical displacements of the earth’s crust along the rupture resulting from such earthquakes can generate destructive tsunami waves which can travel across an ocean spreading destruction across their path. Similar displacements of the ocean floor can also be produced by volcanic eruptions and submarine avalanches or landslides. However, these sources are considered as point sources and, although the tsunami waves generated can be very destructive locally, the energy of the waves is rapidly dissipated as they travel across the ocean.
To forecast tsunamis and determine terminal run-up and destructiveness, one must be able to evaluate the parameters of the tsunami source mechanism in real time, often, from inadequate date. 22. Tsunami source mechanism analysis is difficult given the time constraints of a warning situation. It will suffice to say that forecasting the run-up and potential destructiveness of a tsunami at a distant shore will depend greatly on determining the seismic parameters of the source location such as magnitude of the earthquake, its depth, its orientation, the length of the fault line, the size of the crustal displacements, and depth of the water. 23. Refraction(折射) and diffraction(衍射) processes will affect the energy and height of the tsunami waves as they travel across the ocean. These effects must also be determined. Finally, terminal height, run-up, and inundation of the tsunami at a point of impact will depend upon the energy forcusing effect, the travel path of the waves, the coastal configuration, and the offshore bathymetry, only to name a few.
Tsunami run-up is the vertical distance between the maximum height reached by the water on shore and the mean-sea-level surface. 24. Contrary to meteorological predictions, tsunami run-up, the final product of earthquake and tsunami investigations is not possible to forecast with a great degree of accuracy. The reason for this inadequacy is that the Tsunami Warning System works in a real time frame of short duration, often with inadequate date and information. Problems of communication and lack of sufficient station density, often complicate the process. Forecasting tsunamis requires adequate understanding of the phenomenon, good and expeditious collection of earthquake and sea level date, and accruate and expeditious assessment and interpretation of this data.
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