第15题: [单项选择]They asked me to have a drink with them. I said that it was at least ten years since I ______ a good drink. A. had enjoyed B. was enjoying C. enjoyed D. had been enjoying 参考答案:A 答案解析:因为enjoy a good drink发生在said这个行为之前。
第17题: [单项选择]某企业为增值税一般纳税人,2013年应交的各种税金为:增值税350万元,消费税150万元,城市维护建设税35万元,房产税10万元,车船税5万元,印花税1万元,所得税250万元。上述各项税金应计入管理费用的金额为()万元。 A. 5 B. 16 C. 50 D. 185 参考答案:B 答案解析:房产税、车船税和印花税应当计入到管理费用中,因此应计入管理费用的金额=10+5+1=16(万元)。