问题 单项选择题

根据企业所得税法律制度的规定,下列关于企业提供劳务确认收入的表述中,不正确的是()。

A.为特定客户开发软件的收费,应根据开发的完工进度确认收入

B.包含在商品售价内可区分的服务费,在提供服务的期间分期确认收入

C.广告制作费,应在相关的广告或商业行为出现于公众面前时确认收入

D.属于提供设备和其他有形资产的特许权费,在交付资产或转移资产所有权时确认收入

答案

参考答案:C

解析:广告制作费,应根据制作广告的完工进度确认收入。

阅读理解

Some Advice on Travel

1) Forget fashion(时尚)! Always wear your most comfortable clothes when going on long journeys.

2) Traveling on trains and buses can be boring, so take a good book to read.

3) If you’re going somewhere cold, remember to put on your warm clothes!

4) If you are going somewhere sunny, remember to bring your sun-block(防晒霜) and sun glasses.

5) Always take a camera with you to capture those special moments.

6) Be careful with your things whenever you go to a busy place, like a train station. There are many thieves there!

7) Most countries have lower prices for students, so if you are a student, take your student card with you.

8) Always leave room in your bag for buying presents on the way home.

9) Bus tours often stop at expensive shops along the way, save your money by buying presents at local shops.

10) If you travel abroad, remember to take your passport. Whatever you do, don’t lose it!

小题1:If you go to Hainan Island for a trip in summer, you should take ____ with you.

A.warm clothes and sports shoes

B.sunglasses and sun-block

C.fashionable clothes and a big bag

D.some fruit and drinks小题2:According to the passage, ____ is a good way to keep away from boredom(单调) while you’re on a train or a bus.

A.taking a camera

B.reading a good book

C.listening to music

D.sleeping for some time小题3:You must always ____ while you are at busy places because there are often thieves there.

A.put your things away

B.look after your things well

C.give your things away

D.get your things ready小题4:If a student wants to buy some presents at lower prices while traveling, he should show

____ to the shop assistant.

A.prices

B.his things

C.his passport

D.his student card小题5:The underlined word “capture” in this passage means ____.

A.想象

B.感受

C.抓住

D.控制

单项选择题