某上市公司本年发生的下列费用中,允许在计算应纳税所得额时从收入总额中扣除的是( )

题型:多项选择题

问题:

某上市公司本年发生的下列费用中,允许在计算应纳税所得额时从收入总额中扣除的是( )。

A.按应收账款余额的5%计提坏账准备金

B.对已经技术落后的设备计提的固定资产减值准备金

C.为在建工程借款在工程期间发生的利息支出

D.技术开发费用

考点:会计资格考试初级会计(经济法)初级经济法基础72
题型:多项选择题

The father’s role in the family is important. One researcher says babies who are cared for by their fathers have greater cognitive (认知的) development at one year of age than babies not cared for by their fathers. Another researcher reports that by spending time with their pre-school children, fathers can help to develop children’s language ability. Researchers also point out that for school-age children, fathers are one bridge with the outside world.

Fathers who value (重视) education have children who do better in school than those children whose fathers don’t value education. What’s more, fathers who spend quality time with their children may give their children happy memories which may last a lifetime.

While each father is a unique person who educates children in his own style, good fathers have something in common.

Good fathers attend their children’s school activities. They also involve the children in their lives and the adult world by taking them to see the workplace, or by taking them when the car needs to be repaired, etc.

Good fathers expect a great deal from their children, but also accept and support the unique individuals (个体) that their children are becoming.

Good fathers prefer explanations and reasoning to force.

Good fathers know their time with children is really an investment (投资) in them.

Being an involved father is good for children and good for fathers. Both children and fathers have the chance for growth and development. Today’s lifestyles are changing. More and more fathers are keeping a balance between their personal life, work, and family time.   

小题1:According to the passage, we can find that          .

A.fathers have an important influence on their children from babyhood through adulthood

B.fathers’ involvement (介入) is the most important in children’s development

C.all fathers have the same way of educating their children

D.fathers are more important than mothers in the family小题2:A unique person in the third paragraph means “a person who            ”.

A.has the same ideas as others

B.is the only one of his type

C.does everything without considering others’ ideas

D.tries to do everything well小题3:Which of the following statements is CORRECT according to the passage?   

A.Good fathers attend their children’s school activities but never take them to their workplace.

B.Good fathers expect a great deal from their children and force them to work hard.

C.Good fathers try to make it clear to their children that staying with their fathers is an investment.

D.Good fathers improve themselves when they spend time with their children.小题4:The passage is mainly about __________ .

A.how to be a qualified father

B.the growth and development of both fathers and children

C.the father’s role in the growth and development of children

D.the change of the father’s role in modern society

题型:多项选择题

“1955年体制”崩溃后,日本政治体制改革的重点是()。

A.从行政分权向行政集权转变

B.从权威政治向大众政治转变

C.从幕藩体制向中央集权体制转变

D.从法西斯专制向民主政治体制转变

题型:多项选择题

华融湘江银行实行的资金业务管理体制是统一管理、授权经营。

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混凝土立方体抗压强度标准值是指用标准方法制作混凝土标准试件,标准养护28所测得的且强度保证率大于()的立方体抗压强度平均值。

A、75%

B、85%

C、95%

D、100%

题型:多项选择题

划分工业企业规模所依据的指标之一是()

A、产量

B、企业类型

C、专业技术人员数

D、从业人员数

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