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问题 单项选择题

某居民企业在A国的分公司，按A国法律规定，计算当期利润年度为每年4月1日至次年3月31日。则该分公司按A国规定计算2014年4月1日至2015年3月31日期间（即A国2014~2015年度）的营业利润及其已纳税额，应在我国（）年度计算纳税及境外税额抵免。

A.2014

B.2015

C.按月份划分在2014年和2015年

D.免税

答案

参考答案：B

解析：应在我国2015年度计算纳税及境外税额抵免。

单项选择题

在检泵、换泵的施工过程中，采油队在施工现场监督检查的主要内容是：施工工序与设计方案的符合情况；抽油装置的故障与分析判断的符合情况；核对油管、抽油杆、深井泵的技术状况及其与施工记录的符合情况，完工后井口装置及地面设施的（）情况。

A、组装

B、卫生

C、渗漏

D、恢复
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问答题

We had guests last night who have not stayed in a B&B hotel ago. They did not want breakfast because that they were going out early in the morning. They came back lately and had some tea. I came into the living room and saw one of them just go through the kitchen door but turn on the light. He was looking for a glass the cupboard. He had no ideas that the kitchen was not for guests. I just smiled to me and thought, "What can I do We are guests after all. \

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