根据企业所得税法律制度的规定,在计算企业应纳税所得额时不得从收入总额中扣除的税金是(

题型:单项选择题

问题:

根据企业所得税法律制度的规定,在计算企业应纳税所得额时不得从收入总额中扣除的税金是( )。

A.土地增值税

B.增值税

C.资源税

D.营业税

考点:会计资格考试初级会计(经济法)初级经济法基础45
题型:单项选择题

阅读理解。

     Can you swim? Do you like swimming? Yes? Well, how can you learn to swim? I think the best way is

to go into the water and learn. I'm afraid you'll never learn to swim just by reading books about swimming

or looking at others swimming. It's the same with the English study. We must practice, practice and practice.

     Listening and speaking are very important for beginners. The children in English-speaking countries first

listen to others. Then they try to imitate and speak. We can listen to English programs on radio. You may just

understand a few words. It doesn't matter. Just be relaxed, try to catch every word. Somebody may be a

good listener. But he dare not speak. He's afraid of making mistakes. You know we sometimes make mistakes

when we speak Chinese. Don't be afraid. We must be brave. If you really want to learn English well, you must

try to speak with everyone as long as he knows English. Whether you know him or not is not important, when

there's nobody to talk with, you can talk to yourself in English. It's interesting and also a good way to practice

your spoken English. Remember, the more you speak, the fewer mistakes you'll make.

     Reading and writing are more important for senior school students. First we must choose the books we're

interested in. A lot of reading will improve your language sense. This is the most important.

     Keep writing English diaries. We can also write English articles. You may even post them to English

magazines. Don't be afraid of failure. Failure is the mother of success.

     Easier said than done. Well, let's do more practice from now on. I'm sure you'll learn English well in this

way.

1. You can learn to swim by _____. [ ]

A. reading books about it

B. looking at others swimming

C. having lessons on it

D. going into the river and learning

2. We should learn English by _____. [ ]

A. listening and speaking

B. reading and writing

C. both A and B

D. swimming

3. What will you do with mistakes when you speak? [ ]

A. Don't make mistakes.

B. Study hard.

C. Try not to speak English.

D. Don't be afraid.

4. What's more important for senior school students? [ ]

A. listening

B. speaking

C. reading and writing

D. learning

5. We can listen to English _____, according to the passage.[ ]

A. by train

B. on the radio

C. every minute

D. now and then

题型:单项选择题

食管pH24小时监测,酸反流指标是()。

A.pH<4.0

B.pH<3.0

C.pH<5.0

D.pH<2.0

E.pH<1.0

题型:单项选择题

银行业金融机构、证券公司和期货公司等三类经营者集中申报营业额的计算公式为()。

A.营业额=营业额要素累加×10%

B.营业额=(营业额要素累加-营业税金及附加)×10%

C.营业额=(营业额要素累加+营业税金及附加)×10%

D.营业额=(营业额要素累加-营业税金及附加)×20%

题型:单项选择题

港口与航道工程施工安全事故的处理中,在港区水域发生的海上交通事故,由港区地的海事局进行调查。根据调查工作的需要海事局有权()

A.要求被调查人员提供书面材料和证明

B.要求有关当事人提供必要的原始文书资料 

C.检查船舶、设施及其货物的损害情况和人员伤亡情况 

D.勘查事故现场,搜集有关物证 

E.对海上交通事故的发生负有责任并构成犯罪的的人员依法追究其刑事责任

题型:单项选择题

三元复合体系中聚合物性质不同,相对分子量不同、碱类型和浓度不同以及表面活性剂种类和浓度不同,剪切应力和()行为指数就不同。

A、流动

B、流变

C、流体

D、蜕变

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