企业所得税关于计提折旧的规定有 ( )。A.固定资产应从投入使用月份次月起计提折旧

题型:多项选择题

问题:

企业所得税关于计提折旧的规定有 ( )。

A.固定资产应从投入使用月份次月起计提折旧

B.停止使用的固定资产应当从停止使用月份当月起停止计提折旧

C.固定资产在计算折旧时,应当估计残值,从固定资产原价中减除作为计提折旧的基数

D.固定资产报废但使用年限未别时,应该继续计提折旧

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
题型:多项选择题

并励电动机基本上是一种恒速电动机,能较方便的进行调速;而串励电动机的特点,则是启动转矩和过载能力较大,且转速随着负载的变化而显著变化。

题型:多项选择题

2011年6月30日上午,安庆市中级人民法院在怀宁县法院对为灭口连杀四人的怀宁特大恶性杀人案进行开庭审理。被告人刘和飞被当庭宣判死刑,剥夺政治权利终身。严惩故意杀人案犯的事实说明

[ ]

①公民享有生命健康权,不容他人侵犯

②侵害他人生命和健康的行为都将受到刑事制裁

③法律捍卫公民的生命健康权

④侵害他人生命和健康的行为,情节严重的要受到法律制裁

A.①②③④

B.①③④

C.①②④

D.①②③

题型:多项选择题

阅读理解。

     Laptop computers are popular all over the world. People use them on trains and airplanes, in airports and

hotels. These laptops connect people to their workplace. In the United States today, laptops also connect

students to their classrooms.

     Westlake College in Virginia will start a laptop computer program that allows students to do schoolwork

anywhere they want. Within five years, each of the 1500 students at the college will receive a laptop. The

laptops are part of a $10 million computer program at Westlake, a 110-year-old college. The students with

laptops will also have access to the Internet. In addition, they will be able to use e-mail to "speak" with their

teachers, their classmates, and their families. However, the most important part of the laptop program is that

students will be able to use computers without going to computer labs. They can work with it at home, in a

fast-food restaurant or under the trees-anywhere at all!

     Because of the many changes in computer technology, laptop use in higher education, such as colleges

and universities, is workable. As laptops become more powerful, they become more similar to desktop

computers. In addition, the portable computers can connect students to not only the Internet, but also libraries

and other resources. State higher-education officials are studying how laptops can help students. State

officials are also testing laptop programs at other universities, too.

     At Westlake College, more than 60 percent of the staff use computers. The laptops will allow all teachers

to use computers in their lessons. As one Westlake teacher said, "Here we are in the middle of Virginia and

we're giving students a window on the world.They can see everything and do everything."

1. The main purpose of the laptop program is to give each student a laptop to _____. [ ]

A. use for their schoolwork

B. access the Internet

C. work at home

D. connect them to libraries

2. Why is the word "speak" in the second paragraph in quotation marks (引号)? [ ]

A. They don't really talk.

B. They use the computer language.

C. Laptops have speakers.

D. None of the above reasons is correct.

3. Which of the following is true about Westlake College? [ ]

A. All teachers use computers.

B. 1500 students have laptops.

C. It is an old college in America.

D. Students there can do everything.

4. A window on the world in the last paragraph means that students can _____. [ ]

A. attend lectures on information technology

B. travel around the world

C. get information from around the world

D. have free laptops

题型:多项选择题

城市房屋拆迁补偿估价应当由具有( )资格的估价机构承担。

A.资产评估

B.土地估价

C.房地产估价

D.价格鉴证

题型:多项选择题

在中国古代关于艺术功能的载道说,较早可追溯到()。

A.老子

B.庄子

C.孔子

D.韩愈

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