提取坏账准备金的企业，在计算企业所得税应纳税所得额时，实际发生的坏账损失大于已提取的

发布时间：2017-07-08 14:11 │ 来源：www.tikuol.com

题型：判断题

问题：

提取坏账准备金的企业，在计算企业所得税应纳税所得额时，实际发生的坏账损失大于已提取的坏账准备金的部分，不能在发生当期直接扣除。( )

考点：注册会计师税法注册会计师税法29

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完形填空。
A man wanted to make an investment (投资)．An idea struck him:"Why don't I plant a small mango tree and enjoy the benefits when it grows into a big one?" So he went to the __1__,bought a small tree and took it home. To the pride of his family,he __2__ it in the center of his __3__. He read everything about __4__ a mango tree. He got up early every morning,for he was determined to supply the tree with all the necessary nutrients. He watered it,__5__ it with manure (粪肥),and took good care of its leaves by removing those __6__ ones. He made sure the tree received enough care. Many times he sat and __7__ the beauty of the growing tree while dreaming about the __8__ mangoes that the tree would __9__. His mind was always filled with the wish to taste the first fruit of the tree. Years went by __10__…now,he had a big tree with its leaves shining and healthy,its bark healthy and hard. It was a big attraction __11__ it decorated his whole garden. Then one day he noticed a small bud (花蕾),which in a couple of days grew into a beautiful __12__. Now he could __13__ wait for the fruit so he started to increase his supply of nutrients and care. Then one day the tree let out its first product-a small green fruit. The man was so __14__. He waited for a few more weeks till the fruit grew in __15__. The day came when he decided to __16__ the first fruit of the tree. He __17__ the tree,picked the fruit and then came his __18__. The fruit was not like what he expected. It was hard,big and round. He was puzzled. He was sad. Seeing this,his __19__ came and asked him what happened. He told them that the fruit from his tree was not what he wanted. When the neighbours heard this,they did not know whether to __20__ or comfort him,for what he planted years ago was not a mango tree. We can only reap (收获) what we plant.
( )1.A.city ( )2.A.grew ( )3.A.garden ( )4.A.buying ( )5.A.decorated ( )6.A.green ( )7.A.admired ( )8.A.beneficial ( )9.A.bear ( )10.A.immediately ( )11.A.because ( )12.A.flower ( )13.A.always ( )14.A.greedy ( )15.A.age ( )16.A.observe ( )17.A.climbed ( )18.A.anxiety ( )19.A.children ( )20.A.complain	B．farm B．moved B．house B．improving B．equipped B．red B．drew B．expensive B．burst B．quickly B．if B．fruit B．hardly B．happy B．length B．sell B．cut B．cheers B．friends B．laugh	C．market C．planted C．village C．keeping C．served C．white C．greeted C．healthy C．deserve C．narrowly C．though C．leaf C．never C．nervous C．size C．steal C．hid C．disappointment C．neighbours C．motivate	D．shop D．threw D．yard D．raising D．supplied D．yellow D．operated D．tasty D．make D．suddenly D．when D．nut D．strangely D．sad D．width D．taste D．killed D．opinion D．relatives D．support

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组成中含有生地黄、麦冬、白芍的方剂是（）

A．镇肝息风汤

B．天麻钩藤饮

C．羚角钩藤汤

D．地黄饮子

E．大定风珠

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在一定条件下，将 1mol A投入体积为1 L的密闭容器中，发生如下反应：

2A(g)B(g) + xC(?)，(正反应放热)。经t min后反应达到平衡，此时A的转化率为a，容器内压强变为原来的(1+1.5a)倍，则下列说法中正确的是（）

A．C为气态或液态物质

B．x = 3

C．x =" 4"

D．降温可降低A的转化率

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Symbian3系统的新特性有什么（）

A.支持多页显示，可以自由定义widget

B.支持多点触摸，API也新增了Gesture库，应用可以定义并监听相应的手势

C.可以智能判断当前wifi和UMTS网络的速度，并选择更快的连接

D.支持对称多处理器、内存管理更先进：多任务支持将更快高效，切换将更平滑

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