某非居民企业,其在中国境内设立机构场所,因会计核算不健全,不能正确核算收入总额和成本

题型:单项选择题

问题:

某非居民企业,其在中国境内设立机构场所,因会计核算不健全,不能正确核算收入总额和成本费用,但经费支出总额100万元核算是正确的,税务机关决定按照核定的方法征收企业所得税,税务机关核定的利润率为25%,营业税税率为5%,计算该非居民企业应缴纳的企业所得税()万元。

A.10

B.8.93

C.7.54

D.6.34

考点:注册税务师税法(Ⅱ)注册税务师(税法Ⅱ)模拟试题五
题型:单项选择题

关于治疗骨质疏松药的合理使用

对儿童、驾驶员慎用的药物是()

A.重组人甲状旁腺激素

B.雌激素

C.双膦酸盐

D.维生素D

E.降钙素

题型:单项选择题

下列诗句作者是杜甫的是( )

A.“春蚕到死丝方尽,蜡炬成灰泪始干”

B.“感时花溅泪,恨别鸟惊心”

C.“天生我材必有用,千金散尽还复来”

D.“春潮带雨晚来急,野渡无人舟自横”

题型:单项选择题

第II卷 非选择题  (共35分)
第四部分·写作(共两节,满分35分)
第一节 任务型读写(共10小题,每小题1分,满分10分)
阅读下列短文,根据所读内容在文章后的表格中填入最恰当的单词。
注意:表格中的每个空格只填1个单词。
In a research, it was found that only four out of every five employees were happy at work. Surprisingly, it wasn’t the salary or the love for the work that made people happy. In stead friendly, supportive colleagues and a good manager have been found to be the primary causes of happiness at work. So how do you keep your spirits up and develop a sense of joy on the job? Here is some advice.
Happiness is a state of mind, and though not many people realize it, staying happy at work is totally based on a positive attitude towards your job. Concentrating(集中注意力) on the bright side of the work rather than keeping talking about what makes you unhappy is the basic key to happiness.
Challenge yourself and take charge of your own growth professionally. Boredom is one of the primary reasons that cause people to change jobs. To avoid feeling bored, you can find new challenges and it’s a great feeling to take control over what you do and see a task through.
Complete our tasks, however disagreeable or tough they might be. This gives you an individual(单个的,特别的) sense of achievement and encourages you to work towards your goals in future. Also keep learning and gaining new insights while at work.
Sitting and staring at your screen all day long isn’t going to help you. Instead take breaks and go outside for some time. They don’t necessarily have to be long breaks but staying out for a few minutes to feel the gentle wind can keep you happy. Eat your lunch out side or walk for a few minutes during that hour, which helps you stay happy at work.
Title
How to be Happy at Work
Factors that make people happy at work
·Friendship and (76)       from colleagues.
·A good manager.
Some (77)   
Have  a
(78)    
attitude
·Concentrate on the bright side of the work.
·Avoid talking about what brings you (79)    .
Challenge yourself
·Find new challenges to avoid feeling(80)    .
·(81)    what you do and complete it.
(82)    your tasks
·Do your best to finish your tasks.
·Keep learning and gaining new(83) _____ at work.
Have  a
(84)   and go
outside
·Stay out for a few minutes to feel the gentle wind.
·Eat outside or walk for a few minutes at your(85)___ time.
 
题型:单项选择题

一般纳税人生产企业对车间厂房进行修缮,其耗用材料的进项税额()。

A.将修理费列入生产费用的可以抵扣,列入在建工程的不得抵扣

B.任何情况下均不得抵扣

C.区别不同情况处理,数额较小的可以抵扣,较大的不予抵扣

D.应予抵扣

题型:单项选择题

男性,20岁,周身水肿半个月,近日来出现呼吸困难,少尿。BP170/120mmHg,全身高度水肿,并伴有右侧胸腔及腹腔积液,在外院诊断肾病综合征。

泼尼松应如何应用()

A.泼尼松10mg,一日二次

B.泼尼松10mg,一日三次

C.泼尼松30mg/(kg·D.,一日一次,晨服

D.泼尼松1mg/(kg·D.,一日一次,晨服

E.泼尼松1mg/(kg·D.,一日一次,睡前服

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