某内资企业2004年度有关财务资料如下： (1)全年利润总额100万元； (2)全

发布时间：2017-07-02 06:04 │ 来源：www.tikuol.com

题型：单项选择题

问题：

某内资企业2004年度有关财务资料如下：
(1)全年利润总额100万元；
(2)全年平均职工人数100人，在“管理费用”中列支全年工资200万元，并已按此数额计提了职工福利费28万元、职工教育经费3万元和职工工会费用4万元， (注：当地税务机关规定的计税工资标准为每人每月800元)；
(3)“营业外支出”中列支税收罚款10万元，向某足球俱乐部赞助支出5万元，
(4)“投资收益”中含国债利息20万元，国家重点建设债券利息5万元。
根据上述资料，回答下列问题：

2004年度允许在税前列支的职工福利费，职工教育经费和职工工会经费金额为( )万元。

A．1.4

B．14

C．16.8

D．35

考点：中级财政税收经济师中级财政税收专业知识

题型：单项选择题

下列说法中，正确的个数为（　　）

①两个有理数的和为正数时，这两个数都是正数；

②两个有理数的和为负数时，这两个数都是负数；

③两个有理数的和可能等于其中一个加数；

④两个有理数的和可能等于0．

A．1

B．2

C．3

D．4

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题型：单项选择题

补全对话。

Celio: Hi, Jim. What's the weather like today?

Jim: It's cool today. Today is Friday. 1_______________________________?

Celio: We have English and music on Fridays. Look! 2_______________________________?

Jim: He's my P. E. teacher.

Celio: 3_______________________________?

Jim: He's very kind.

Celio: 4_______________________________?

Jim: No, he's not funny.

Celio: Oh, tomorrow is weekend. 5_______________________________?

Jim: I often play ping-pong. What about you?

Celio: I play ping-pong, too.

Jim: It's six o'clock. It's time to go home. See you.

Celio: See you.

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题型：单项选择题

若P=log₂3•log₃4，Q=lg2+lg5，M=e⁰，N=ln1，则正确的是（　　）

A．P=Q

B．Q=M

C．M=N

D．N=P

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题型：单项选择题

Every summer, Jean Piaget retreats to his cabin in the Alps, where he spends most of his days analyzing the mass of research data generated over the past year at his Center for Genetic Epistemology. During long walks along the mountain trails, he mulls over the latest experimental results, and in the cool mountain evenings, he formulates his conclusions. With the approach of fall, he will descend from the mountain, manuscript for a book and several journal articles in hand. This time-honored procedure of careful observation followed by seclusion for thought and synthesis, has enabled him to become the most prolific, if not the most famous psychologist of the century.
Piaget has only been widely known in this country since the 1960s, when his works were translated from their original French. But he has been recognized as an expert in the field of cognitive development in Europe since the 1930s. In fact, Piaget’s publishing career can be traced to the year 1906, when as a child of ten, he published his careful notes on the habits of an albino sparrow he observed near his home in Switzerland. After his precocious debut as an ornithologist, he took an after school job at the local natural history museum, soon becoming an expert on mollusks. At the age of sixteen he was recommended for a curator’s position at the natural history museum in Geneva, but declined in favor of continuing his education.
He studied natural science at the University of Neuchatel, obtaining his doctorate at the age of twenty-one. His readings in philosophy stimulated an intense interest in epistemology-the study of humans acquire knowledge. Convinced that cognitive development had a genetic basis. Piaget decided that the best way to approach epistemology would be through its behavioral and biological components. Psychology appeared to be the discipline that best incorporated this approach.

The data Piaget was analyzing in his cabin in the Alps was mostly concerning

A．his findings of the wild life in the mountains.

B．his experiments on the plants and wild life in the mountains.

C．his past experiments on how human beings obtain their knowledge.

D．his working experience at his Center.

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题型：单项选择题

mRNA分子(除了几种病毒的mRNA)都是戴帽子的。 ( )

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