根据企业所得税法律制度的规定，下列资产中，计提的折旧可以在企业所得税税前扣除的有()。
A、生产性生物资产
B、以经营租赁方式租出的固定资产
C、以融资租赁方式租出的固定资产
D、已足额提取折旧仍继续使用的固定资产
参考答案：A, B
解析：
下列固定资产不得计算折旧扣除：
(1)房屋、建筑物以外未投入使用的固定资产;
(2)以经营租赁方式租入的固定资产;
(3)以融资租赁方式租出的固定资产;
(4)已足额提取折旧仍继续使用的固定资产;
(5)与经营活动无关的固定资产;
(6)单独估价作为固定资产入账的土地。
阅读下面短文，掌握其大意，然后从每题所给的A、B、C、D四个选项中选出最佳选项。 Last night I was driving from Harrisburg to Lewisburg, a distance of about 80 miles. It was late, I was late, and I was driving _________. At one point along an open highway, I came to a crossroads with a traffic light. I was _________ on the road by now, but as I came near the light, it turned _________, and I braked to a stop. I looked left, right, and behind me. Nothing. Not a car, no suggestion of headlights, _________ there I sat, waiting for the light to _________, the only human being, for at least a mile in any _________. I started wondering why I _________ to run the light. I was not afraid of being caught, because there was _________ no policeman anywhere around and there certainly would have been no _________ in going through it. Much later that _________, after I’d met with a group in Lewisburg and had climbed into bed near midnight, the question of why I’d stopped for that light _________ me. I think I stopped _________ it’s part of a contract(契约) we all have with each other. It’ s not only the law, but it’s an agreement we have, and we trust each other to follow _________: we don’t go through red lights. We do _________ we say we’ll do. We show up when we say we’ll show up. I was so _________ of myself for stopping for that red light. And as no one would ever have known what a good person I was on the road from Harrisburg to Lewisburg, I had to tell s someone.
|