第10题: [单项选择]{{B}}Section A{{/B}}
{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. He doesn’t think it fantastic. B. He doesn’t like children at all. C. He really wants to see the ’program. D. He feels bored with children. 参考答案:C 答案解析:[听力原文]
W: I saw a really fantastic program about children on TV last night. Did you see it
M: Oh,
第14题: [单项选择]企业债务重组确认的应纳税所得额占该企业当年应纳税所得额( )以上，可以在5个纳税年度的期间内，均匀计入各年度的应纳税所得额。 A. 25% B. 50% C. 75% D. 85% 参考答案:B 答案解析:[解析] 企业债务重组确认的应纳税所得额占该企业当年应纳税所得额50%以上，可以在5个纳税年度的期间内，均匀计入各年度的应纳税所得额。企业发生债权转股权业务，对债务清偿和股权投资两项业务暂不确认有关债
