2013年初甲居民企业以实物资产400万元直接投资于乙居民企业，取得乙企业30%的股

发布时间：2019-01-28 21:51 │ 来源：www.tikuol.com

题型：单项选择题

2013年初甲居民企业以实物资产400万元直接投资于乙居民企业，取得乙企业30%的股权。2014年11月，甲企业全部撤回投资，取得资产总计600万元，投资撤回时乙企业累计未分配利润为300万元，累计盈余公积50万元。关于甲企业撤回该项投资的说法，正确的是（）。

A.甲企业应确认的投资资产转让所得200万元

B.甲企业应确认投资的股息所得105万元

C.甲企业应确认的应纳税所得额为200万元

D.甲企业撤回投资应缴纳企业所得税50万元

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完形填空。
A man and his wife had a small restaurant near a station. The restaurant often stayed open __1__ midnight, because people came to drink and have meals __2__ they were waiting for trains. At two o'clock one morning, a man was still sitting __3__ a table there. He __4__ . The wife of the owner of the restaurant was very sleepy and wanted to go to bed. She looked at the man several times and went. But each time she looked the man was still there sleeping. Then, __5__ him up, __6__ she went to her husband and said to him, "You have woken him six times now, but why haven't you __7__? It's very late. " "Oh, no. I didn't __8__ him away." answered her husband with a smile. "You see, whenever I __9__ , ask for his bill, he pays it and then __10__ again. "
( ) 1. A. after ( ) 2. A. while ( ) 3. A. on ( ) 4. A. was sleep ( ) 5. A. waking ( ) 6. A. at first ( ) 7. A. sent him away ( ) 8. A. want send ( ) 9. A. wake and ( ) 10. A. goes sleeping	B. until B. but B. to B. was waken B. wakes B. at last B. sent away him B. want sending B. wake him up B. goes to asleep	C. when C. after C. at C. was working C. to wake C. last time C. to send him away C. want to ask C. to wake him up C. goes to sleep	D. before D. and D. in D. was aslcep D. wake D. in end D. sending him away D. want to send D. waking him up D. goes to sleeping

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题型：单项选择题

经海关批准，在海关监管下，专供存放未办理关税手续而入境或过境货物的场所称为（）。

A.中转仓库

B.保税仓库

C.专用仓库

D.通用仓库

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题型：单项选择题

句型转换。

1．We started music class at 7:30 today.(对画线部分提问)

__________ __________ you ___________music class today?

2. She has been doing homework since an hour ago．(对画线部分提问)

__________ __________ __________she__________ __________homework?

3. He began to listen to BBC English half an hour ago.(改为同义句)

He__________ __________ __________ __________ BBC English__________ __________ __________ __________．

4.I began to learn English at the age of five.(改为同义句)

I began to learn English__________ __________ __________ __________．

5.I went to the party, too.(改为否定句)

I__________ __________ __________ __________the party,__________．

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题型：单项选择题

下列物质中，不属于激素的是（）

A.肾素

B.胰岛素

C.肝素

D.促胰液素

E.维生素D₃

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题型：单项选择题

按CIF术语成交的合同，货物在运输途中因火灾被焚，应由( )。

A．卖方负担货物损失
B．买方负责请求保险公司赔偿
C．卖方负责请求保险公司赔偿
D．双方负责请求保险公司赔偿

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