第4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
第11题:[单选题]单选 下列说明中,()描述的是2类专项作业车。 A. 车长不小于6000mm或最大允许总质量不小于4500kg B. 车长不小于6000mm且最大允许总质量不小于4500kg C. 车长不小于6000mm或核定载人数不大于39人的载货汽车 D. 车长不小于6000mm且核定载人数不大于40人的载货汽车 参考答案:A
第23题: [单项选择]What does the woman mean A. The deadline is drawing near. B. She can’t meet the deadline. C. She turned in the proposals today. D. They are two days ahead of time. 参考答案:A 答案解析:[听力原文] M: When are we supposed to submit our project proposals, Jane W: They are due by the e
第25题: [单项选择]Here is Book One, Book Two ______ next term. A. to come out B. has come out C. is coming out D. will come out 参考答案:B 答案解析:考查词组辨析。break with意思为“改变……”,符合句意;break into是“破门而入”;break out是“爆发”;break down是“垮掉”。