企业对已达一定工作年限、一定年龄或接近退休年龄的职工内部退养支付的一次性生活补贴,以

题型:单项选择题

问题:

企业对已达一定工作年限、一定年龄或接近退休年龄的职工内部退养支付的一次性生活补贴,以及企业支付给解除劳动合同职工的一次性补偿支出,一般情况下,计算企业所得税时的处理方法是( )。

A.税前不得扣除

B.税前按支出的70%扣除

C.税前按支出的50%扣除

D.税前可以扣除

考点:注册税务师税法(Ⅱ)注册税务师税法Ⅱ真题2004年
题型:单项选择题

If you travel in the city of Kunming, you can’t miss the Kingdom of Little People. It opened in the summer of 2009 in the mountains in Kunming.

There are tiny animals, little beautiful cottages (小屋) and small furniture in the park. The big attraction of the park is the performances by little people. Many little people work in the park. Twice a day, they perform for visitors. They sing, dance and give a magic show. People who want to work in the park should be between eighteen and forty years old from any part of the country. And they should be under 130 cm in height.

The creator of the park is a rich businessman. He wants the park to be like a fairyland. And he wants to do something good for dwarfs in China. This theme park has brought together people of unusual stature (身高). They enjoy being part of the community and impressing tourists with (给……深刻印象) their courage and skills.

Are you interested in this fairyland? How about having a visit in the Kingdom of Little People?

小题1:What is special about the Kingdom of Little People?

A.It is very huge.

B.It is in the mountains.

C.Dwarfs perform for visitors.

D.It looks like a fairyland.小题2:What can we find in the park?

①Some small cottages.

②Some big animals.

③Some big castles.

④Some giants.

⑤Some small furniture.

⑥Some small animals.

A.①⑤⑥

B.①②⑤

C.②③④

D.③④⑥小题3:Who may get a job in the Kingdom of Little People?

A.A 17-year-old boy with a height of 135 cm.

B.A 19-year-old boy with a height of 125 cm.

C.A 40-year-old man with a height of 135 cm.

D.A 41-year-old man with a height of 129 cm.小题4:The underlined word “dwarfs” means “________” in Chinese.

A.残疾人

B.智力障碍者

C.盲人

D.侏儒小题5:Which of the following is TRUE?

A.You can watch the performance only once a day.

B.A dwarf came up an idea to create the park.

C.Dwarfs have a chance to show their talent in the park.

D.The Kingdom of Little People is a theme park for children.

题型:单项选择题

某镇供销社因经销假冒农药被县工商局查处,销售收入及所有剩余的假冒农药悉被没收,并被处以10000元罚款,该供销社不服,请求人民法院撤销工商局的行政处罚决定,退还销售收入以及所交的5000元罚款,并赔偿经济损失。根据上述情况判断下列说法正确的是( )。

A.工商局应退还5000元罚款

B.工商局应退还5000元罚款,并返还所没收的供销社收入

C.供销社应补缴未交的5000元罚款

D.工商局既不需退还罚款和返还收入,供销社也不必补交罚款

题型:单项选择题

死髓牙根尖部牙龈出现瘘管应考虑为

A.根尖囊肿

B.慢性牙髓炎

C.慢性根尖脓肿

D.慢性根尖肉芽肿

E.慢性根尖炎急性发作

题型:单项选择题

某静电场的电场线如图所示,虚线表示一带电粒子仅在电场力作用下的运动轨迹,a、b为轨迹上的两点.以下判断正确的是(  )

A.粒子带负电

B.a点电势低于b点电势

C.粒子在a点的速率小于在b点的速率

D.粒子在a点的电势能大于在b点的电势能

题型:单项选择题

对某产品忠诚度较高的顾客,往往( )。

A.对该产品有较高的满意度

B.兴趣容易转移到其他新产品上

C.感知到该产品的效用较高

D.不会轻易放弃该产品

E.不会随着时间的推移改变他们对该产品效用的期望

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