某企业为创业投资企业,2010年8月1日,该企业采取股权投资方式向境内未上市的某中小

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问题:

某企业为创业投资企业,2010年8月1日,该企业采取股权投资方式向境内未上市的某中小高新技术企业投资200万元。2012年度该企业利润总额890万元;已在营业外支出中核算的未经财税部门核准,提取的风险准备金支出10万元。已知企业所得税税率为25%。假定不考虑其他纳税调整事项,2012年该企业应纳企业所得税税额为()万元。

A.82.5

B.85

C.187.5

D.190

考点:初级会计资格第五章企业所得税、个人所得税法律制度第五章企业所得税、个人所得税法律制度题库
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“在经济全球化过程中,蛋糕做大了,但是大蛋糕分给了富人,其他的人只得到面包屑。”这句话告诉我们,经济全球化带来的问题是(   )

A.环境污染严重

B.恐怖主义

C.毒品走私

D.贫富差距悬殊

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下列仪器中,不能作为反应容器的是(  )

A.试管

B.集气瓶

C.量筒

D.烧杯

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程序流程图是一种传统的程序设计表示工具,使用该工具时应注意 (12) ,它一般包括三种其本结构,下述结构中 (13) 不属于其基本结构。

(13)处填()。

A.嵌套结构

B.条件结构

C.顺序结构

D.选择结构

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“printf("%d\n",strlen("\t\"\023\xABC\n"));”语句的输出结果是______。

题型:单项选择题

The rising costs of health care have become a problem for man y countries in the world. To deal with this problem, it is recommended that a big part of the state health budget be used for health education and disease prevention instead of treatment. Actually, many kinds of diseases are preventable in many ways and preventing a disease is usually much cheaper than treating it. For example, people could avoid catching a cold if they dressed warmly when the weather starts getting cold. But many people get sick because they fail to do so, and have to spend money seeing a doctor.

Daily habits like eating more healthy food would have kept millions of families from becoming bankruptif the patients had taken ways for early prevention. For example, keeping a balanced diet, such as not consuming too much animal fat and trying to have enough vegetables and fruits, seems to be quite important.

  One very effective and costless way of prevention is regular exercise, which is necessary for a healthy mind and body. Regular exercise, such as running, walking, and playing sports is a good way to make people feel better or reduce stress.

In addition, health education plays a key role in improving people’s health. By giving people more information about health, countries could help people understand the importance of disease prevention and ways to achieve it. For example, knowing one’s family medical history is an effective way to help keep healthy. Information about health problems among close relatives will make them aware of what they should do to prevent certain diseases through lifestyle changes, which will work before it is too late.    

However, paying more attention to disease prevention does not mean medical treatment is unimportant. After all, prevention and treatment are just two different means toward the same effect. In conclusion, we could save money on health care and treat patients more successfully if our country spends more money on health prevention and education.

小题1:What’s the best title of the passage?

A.Prevention or Education?

B.Exercise or Illness?

C.Health or Illness?

D.Prevention or Treatment?小题2:Which of the following can replace the underlined word “bankrupt”?

A.Unable to be cured.

B.Unable to pay one’s debts.

C.Stronger than ever before.

D.More successful than ever before.小题3:We learn from the passage that ______.

A.dressing warmly can prevent diseases.

B.a balanced diet is cheaper than regular exercise.

C.the more health education, the better.

D.the government’s health budget should be increased.小题4:Which of the following shows the structure of the passage?

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