第21题: [多项选择]从事信贷、租赁等业务的外商投资企业,可以根据实际需要,报经当地税务机关批准,逐年计提不超过3%的坏账准备,从该年度应纳税所得额中扣除,计提的依据是 ( )。 A. 年末放款余额(不包括银行间拆借) B. 年末应收账款 C. 应收票据 D. 预付账款 参考答案:A,B,C 答案解析:[解析] 从事信贷、租赁等业务的外商投资企业,可以根据实际需要,报经当地税务机关批准,逐年按年末放款余额(不包括银行间拆借),或者年末应收账款、应收票据等应收款项的余额,计提不超过3%的坏账准备,从该
第33题: [单项选择]What does the man think of the woman’’s choice of clothing A. He thinks her choice is good. B. He thinks her choice is terrible. C. He doesn’’t like the colour. D. He doesn’’t like the style. 参考答案:A 答案解析:W: I’’ll wear this blue jacket. I like the color on me, don’’t you think
M: I think it looks terri