第8题: [单项选择]根据企业所得税的规定,下列各项目中,应计入企业当期应纳税所得额的是( )。 A. 纳税人将资金提供他人使用但不构成权益性投资取得的资金占用费 B. 企业购买国债的利息收入 C. 依法收取并纳入财政管理的行政事业性收费 D. 企业自建商品房转为经营 参考答案:A 答案解析:[解析] 选项B,是国债利息收入,属于免税收入;选项C,属于不征税收入;选项D,企业自建商品房转为经营,属于内部资产处置,不视同销售,因此不计入当期应纳税所得额。
第18题: [单项选择]Questions 22 to 25 are based on the conversation you have just heard. A. Some people didn’t support him. B. Some people are jealous of him. C. His wife wanted him to give up his business. D. He has no confidence to run his business any more. 参考答案:D 答案解析:[听力原文] Which is NOT among the setbacks Mike meet
第35题: [单项选择]男性,50岁,腰疼4个月,时轻时重。体格检查:腰2、3叩击痛,平片示腰2/3椎间隙变窄,相邻的骨性终板侵蚀样骨质破坏,腰2椎体压缩呈楔形,两侧腰大肌明显肿胀。应诊断何种疾病() A. 腰2恶性肿瘤 B. 腰2/3脊椎结核 C. 腰2嗜酸性肉芽肿 D. 腰椎转移瘤 E. 腰椎退行性骨关节病 参考答案:B 答案解析:MRI可清楚显示脊椎结核脓肿的蔓延,脓肿和肉芽肿在T加权像上呈低信号;T加权像上多为混杂高信号。