根据企业所得税法律制度的规定,下列各项中,在计算企业所得税的应纳税额时适用25%税率

题型:单项选择题

问题:

根据企业所得税法律制度的规定,下列各项中,在计算企业所得税的应纳税额时适用25%税率的是( )。

A.在中国境内设立机构、场所且取得的所得与其所设机构、场所有实际联系的非居民企业
B.符合条件的小型微利企业
C.国家需要重点扶持的高新技术企业
D.在中国境内设立机构、场所但取得的所得与其所设机构、场所没有实际联系的非居民企业

考点:会计资格考试中级会计(经济法)中级经济法
题型:单项选择题

阅读理解。

       A young woman was driving through the lonely countryside. It was dark and rainy. Suddenly she saw an old woman by the side of the road, holding up her hand as if she wanted a lift(搭便车)."I can't leave her out in this weather," the young woman said to herself. She stopped the car and opened the door.

     "Do you want a lift?" she asked. The old woman nodded(点头) and climbed into the car. After a while, she said to the old woman, “Have you been waiting a long time?" The old woman shook (摇晃) her head. "Strange," thought the woman. She tried again. "Bad weather for the time of year," she said. The old

woman nodded.

      Then the young woman noticed the old woman's hands, which were large and hairy(多毛的).

Suddenly she realized that "she" was a man! She stopped the car. "I can't see out of the rear screen

(挡风玻璃) ,"she said. "Would you mind cleaning it for me?"

       "The old woman" nodded and opened the door. As soon as "she" was out of the car, the frightened

young woman drove off as fast as she could.

        When she got to the next village, she stopped. She noticed "the old woman" had left "her" handbag

behind. She picked it up and opened it. Inside was a gun(枪).

1. When the young woman talked with "her", "the old woman" only nodded or shook "her" head because "she"_______.

A. didn't want the young woman to hear "her" voice

B. didn't want to trouble the young woman any more

C. was so tired that "she" didn't want to talk with her

D. was worded that the young woman had seen "her" hands

2. How did the young woman find “she” was a man?

A. The young woman hared her "voice"

B. The young woman saw a gun in the handbag

C. The young woman noticed the old woman’s hands were big and fairy    

D. The young woman had never seen "the old woman"

3. The young woman asked "the old woman" to clean the rear screen in order to________.

A. see more clearly              

B. drive fast and well  

C. make "her" speak              

D. throw "her" out

4. From the story we can see that the young woman was______.

A. kind and clever                  

B. beautiful and bright  

C. foolish and shy                  

D. strong and helpful

5. What do you think "the old woman" was?

________.

A. A policeman.                      

B. A basketball player.  

C. A robber,                        

D. A poor villager.

题型:单项选择题

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抗甲状腺药物的停药指征包括

A.T3抑制试验正常

B.甲状腺肿缩小、局部杂音消失

C.甲状腺功能持续稳定

D.所需抗甲状腺药维持剂量很小(咪唑类5~10mg,硫脲类50~100mg,/d以下)

E.TRAb(主要为TSAb)转阴

F.甲亢症状完全缓解

题型:单项选择题

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题型:单项选择题

招标控制价的编制中,分部分项工程费采用( )编制。

A.综合单价法
B.定额计价法
C.实际费用法
D.修正总费用法

题型:单项选择题

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