某工业企业2010年销售(营业)收入为1800万元,当年实际发生广告费支出350万元

题型:单项选择题

问题:

某工业企业2010年销售(营业)收入为1800万元,当年实际发生广告费支出350万元;2011年销售收入1900万元,出租房屋取得收入100万元;转让商标所有权取得收入240万元;将市价为60万元的外购工程物资用于本企业厂房建设;当年实际发生广告费支出200万元。则该企业2011年准予在企业所得税税前扣除的广告费为()万元。

A.120

B.200

C.280

D.300

考点:注册会计师税法综合练习税法综合练习题库
题型:单项选择题

根据句意及首字母、汉语和音标提示在下面的空格中填上一个意思恰当的词。

1. China, with an area of 9.6 million square kilometers, is a______ seventeen times the size of France.

2. It's a pity that you [mist] ______ the chance to study abroad.

3. Oct. l1 is our ______ Day and we always hold celebrations of all kinds on the day.

4. The old man told us his e______ in the Long Match.

5. To work hard is the only way to win [ri'sptke] ______ from one's workmates.

6. Mr. Li, i_______ his students, is going to visit the Great Wall tomorrow.

7. The task is a bit _______ (富有挑战性的) because it calls for a good master of English.

8. They have decided to [step] _______ up the production to meet the increased demand.

9. She greeted her friend e_______ and kissed her.

10. Some 200 students attended the opening _______ (仪式).

题型:单项选择题

下列属于质量鉴定专家组应履行义务的是( )。

A.通过申请人向争议双方当事人了解有关情况
B.勘察现场
C.发表质量鉴定意见
D.正确、及时地作出产品质量鉴定报告

题型:单项选择题

下列哪一案件属于基层法院管辖?

A.M国人汤姆在G国殴打一中国留学生,致其耳聋

B.B国人达卡威斯在中国盗窃一旅客手包,内有财物价值2500元

C.中国籍的马某在中国内地将一台湾商人打成轻伤

D.中国籍的黄某在中国大陆绑架一G国籍富商,因未勒索到赎金将其杀害

题型:单项选择题

小郑税前月收入6,000元,住房公积金、养老保险、医疗保险和失业保险的缴费额合计为当月工资的23%。另小郑每月交通费用300元,房贷本息2,000元,不考虑个人所得税,小赵每月的可支配收入为()

A.4,740元

B.2,320元

C.1,840元

D.4,620元

题型:单项选择题

All animals must rest, but do they really sleep as we know it The answer to this question seems obvious. If an animal regularly stops its activities and stays quiet and unmoving—if it looks as though it is sleeping—then why not simply assume that it is in fact sleeping But how can observers be sure that an animal is sleeping

They can watch the animal and notice whether its eyes are open or closed, whether it is active or lying quietly, and whether it responds to light or sound. These factors are important clues, but they often are not enough. Horses and cows, for example, rarely close their eyes, and fish and snakes cannot close them. Yet this does not necessarily mean that they do not sleep. Have you ever seen a cat dozing with an eye partly open Even humans have occasionally been observed to sleep with one or both eyes partially open. Animals do not necessarily lie down to sleep either. Elephants, for example, often sleep standing up, with their tusks resting in the fork of a tree. Finally, while "sleeping" animals often seem unaware of changes in the sounds and light and other stimuli around them, that does not really prove they are sleeping either.

Observations of animal behavior alone cannot fully answer the question of whether or not animals sleep. The answers come from doing experiments in "sleep laboratories" using a machine called the electroencephalograph (EEC). The machine is connected to animals and measures their brain signals, breathing, heartbeat, and muscle activity. The measurements are different when the animals appear to be sleeping than when they appear to be awake. Using the EEC, scientists have confirmed that all birds and mammals studied in laboratories do sleep. There is some evidence that reptiles, such as snakes and turtles, do not truly sleep, although they do have periods of rest each day, in which they are quiet and unmoving. They also have discovered that some animals, like chimpanzees, cats, and moles (who live underground), are good sleepers while others, like sheep, goats, and donkeys, are poor sleepers. Interestingly, the good sleepers are nearly all hunters with resting places that are safe from their enemies. Nearly all the poor sleepers are animals hunted by other animals: they must always be watching for enemies, even when they are resting.

How can researchers in "sleep laboratories" tell that the animals they are observing are asleep or not()

A. They see if the animals respond to light and sound

B. They do this by observing changes in the animals’ brain signals, breathing, heartbeat, and muscle activity

C. They see if the animals’ eyes are closed

D. They can tell this by seeing if the animals lie down or not

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