第11题: [单项选择]Some companies have introduced flexible working time with less emphasis on pressure ______. A. than more on efficiency B. and more on efficiency C. and more efficiency D. than efficiency 参考答案:B 答案解析:句意:有些公司采用弹性工作时间制,更注重效率,而不是压力。pressure和efficiency处于并列的位置,所以正确答案是B。and more on efficiency,即more(emphas
第14题: [多项选择]税前应扣除的交际应酬费为( )万元。 A. 30 B. 15 C. 15.9 D. 18 参考答案:D 答案解析:[解析] 跨行业经营的企业,应分别按销货净额或业务收入计算交际应酬费列支限额。故税前应扣除的交际应酬费是:[1500×5‰+(4000-1500)×3‰]+(300×10‰)=15+3=18(万元)