下列项目中,可以从应纳税所得额中扣除的是()。 A.新购入的单位价值不超过5000元

题型:单项选择题

问题:

下列项目中,可以从应纳税所得额中扣除的是()。

A.新购入的单位价值不超过5000元的同定资产

B.向股东分配的利润

C.企业内营业机构之间支付的租金

D.非银行企业内营业机构之间支付的利息

考点:注册会计师企业所得税法企业所得税法题库
题型:单项选择题

阅读理解。

     In July 2001, Zhang Jian, a 37-year-old swimmer landed in Calais, France after swimming for twelve

hours. He became the first Chinese ever to cross the English Channel. The 33.8-kilometre channel has

attracted many swimmers because it is one of the most difficult to cross.

     Zhang Jian (A)_________ at 1:30 p.m. (Beijing time) on July 29, 2001. After putting some oil on his skin

to help keep warm, he (B) stepped into the sea from Shakespeare Beach, Dover. Most of the time, (C) Zhang

swam freestyle to save energy. But he had to change his style along the way because the ocean currents

changed every six hours and the water was so cold. During the crossing, he ate some food and had some

drinks. About three hours before he landed in Calais, a British guide jumped into the sea and (D) 和他一起游泳. At 1:25 a. m. on July 30, 2001, Zhang walked onto the beach at last.

     (E) A lot of people were waiting for him on the beach. Among them were his family and friends. They

were very proud of him. A foreign reporter spoke highly of him,"He has shown us what is courage and what

is strength."

1. 在(A)的空白处填入适当的词语。

    ________________________

2. 写出画线部分 B 和 E 的同义词或近义词。

      ______________ ______________

3. 将(C)句改写为 Zhang swam freestyle _________ _________ he could save energy.

4. 将(D)部分译成英语。 

    ______________________________

5. 在文中找出最能解释主题的语句。 

    ______________________________

题型:单项选择题

经络系统的组成包括

A.十二经脉、奇经、十二经筋

B.别络、浮络和孙络

C.经脉、络脉及其连属部分

D.十二经脉与筋肉、皮肤的连属部分

E.经脉、经别及其连属部分

题型:单项选择题

有机磷农药主要损害()

A.内分泌系统

B.神经系统

C.呼吸系统

D.皮肤

E.循环系统

题型:单项选择题

地理经度和地理纬度的度量范围分别是()

A.0~90o、0~90o

B.0~180o、0~180o

C.0~90o、0~180o

D.0~180o、0~90o

题型:单项选择题

决定方剂功用、主治的主要因素是()

A.药物

B.配伍

C.剂量

D.剂型

E.用法

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