试题与答案

企业发生的公益性捐赠支出,在年度利润总额15%以内的部分,准予在计算应纳税所得额时扣

题型:判断题

题目:

企业发生的公益性捐赠支出,在年度利润总额15%以内的部分,准予在计算应纳税所得额时扣除。()

答案:

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阅读理解。

     In the USA, there are many types of restaurants. Fast food restaurants are very famous. You can

find McDonald's and Kentucky Fried Chicken in many countries around the world. You look at a

menu above the counter(柜台), and say what you'd like to eat. You pay the person who serves you.

You take your food and sit down or take it away. There's no need to leave a tip"(小费).

     In a coffee shop you sit at the counter or at a table. You don't wait for the waitress to show you

where to sit. She usually brings you coffee when you sit down, You tell her what you'd like to eat and

she brings it to you. You pay the cashier as you leave.

     In a family restaurant the atmosphere is casual, but the waitress shows you where to sit. Often the

waitress tells you her name, but you don't need to tell her yours. If you don't eat everything, your

waitress gives you a doggy bag to take your food home. You add an extra fifteen percent to the bill as

a tip.

     In top class restaurants, you need a reservation (预定) and you need to arrive on time. The waiter

shows you where to sit.If you have wine, he may ask you to taste it. You can only refuse it if it tastes

bad, or if you don't like it. When you get your bill, check it and then add fifteen to twenty percent to it

as a tip for the waiter.

1.There are _____ types of restaurants here.

A.three          

B.four            

C.five            

D.six   

2.You pay the person who _____ at the fast food restaurant.

A.brings food to you                    

B.tells you her name

C.shows you the seat                    

D.you talk to    

3.We should sit _____ in a coffee shop.

A.near the door                        

B.in the corner    

C.at the counter                        

D.on the floor

4.In what kind of restaurant does the waitress often tell you her name?     

A.In a top class restaurant:              

B.In a fast food restaurant.  

C.In a coffee shop.                    

D.In a family restaurant.

5.How much do you need to tip in a top class restaurant?    

A.Ten percent.                        

B.Fifteen percent.

C.Thirty percent.                    

D.Forty percent.

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题型:单项选择题 案例分析题

某县环保局执法人员经检查发现甲炼铜公司私设暗管,向一条河流排放大量含有重金属的超标污水,造成附近居民饮水困难。县环保局遂责令甲公司在十五日内拆除暗管,并处罚款10万元。为保证环保局的罚款得到执行,县环保局冻结了该公司在银行账户上的50万存款。

关于县环保局责令甲公司拆除暗管,下列说法正确的是()。

A.如甲公司逾期不拆除,则县环保局可实施代履行

B.如甲公司逾期不拆除,只能由县环保局代履行

C.如甲公司逾期不拆除,县环保局必须委托第三人代履行

D.代履行为行政强制措施

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