在计算企业应纳税所得额时,允许扣除的保险费用不包括( )。A.按规定上缴保险公司的

题型:单项选择题

问题:

在计算企业应纳税所得额时,允许扣除的保险费用不包括( )。

A.按规定上缴保险公司的职工养老保险基金和待业基金

B.企业法人代表的人身保险

C.按规定上缴的财产保险和运输保险费用

D.为特殊工种职工支付的法定人身安全保险费

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
题型:单项选择题

People often say that the earth is like our mother. She gives life to all the living things on the earth and provides us with air, food, water and other essential things we need for living.

Once she was beautiful and rich, but now she becomes dirtier and dirtier, poorer and poorer. It is due to what we have done to her. Please have a good look at her: polluted rivers and lakes, growing deserts, the destruction of the forests and wild life, and the depletion (消耗,用尽) of the ozone layer (臭氧层)...

Can she bear to see her children putting the waste here and there? Can she bear to see her children cutting down the trees and destroying the grassland, to see the acid rain destroying everything? Can we bear to see our mother suffering (受苦) so much? Isn’t it time for us to ask ourselves whether this is the way to treat our mother?

Floods, droughts, acid rain..., these are the punishments (惩罚) from nature. Everyone should know that there is only one earth. If we go on treating her like this, it won’t be fit for us to live in any longer. It’s time for us to love her, take good care of her and cure her. We should save the earth so as to save ourselves.

小题1: What does the earth look like now?

A.It has clean rivers, lakes and green forests.

B.It is like a beautiful girl.

C.It is more beautiful and richer.

D.It is dirtier and dirtier, poorer and poorer.小题2: What is the meaning of the underlined word?

A.Know

B.Stand

C.Imagine

D.Hear小题3: What is the best title of the passage?

A.The earth—our mother.

B.Defenders of the Earth (地球卫士).

C.The earth is very beautiful and healthy.

D.The water on the earth is very clean.

题型:单项选择题

关于静态数据成员的描述中正确的是( )。

A.“=a+b+c/3”

B.“(a+b+c)/3”

C.“=(a+b+c)/3”

D.以上表达式均错

题型:单项选择题

下列关于光合作用和呼吸作用的叙述中,错误的是[ ]

A.植物白天进行光合作用,晚上进行呼吸作用

B.光合作用合成有机物,呼吸作用分解有机物

C.光合作用需要光,呼吸作用有光无光都能进行

D.光合作用储藏能量,呼吸作用释放能量

题型:单项选择题

对于天然建筑材料的详查阶段,勘察储量一般不小于设计需要量的( )倍。

A.2
B.3
C.4
D.5

题型:单项选择题

在微循环中,()起到控制微循环总闸门的作用。真毛细血管行程迂回曲折,血流很慢,是()的主要场所。

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