试题与答案

关于企业所得税加计扣除优惠内容,下列说法不正确的( )。A.加计扣除优惠包括研究开

题型:单项选择题

题目:

关于企业所得税加计扣除优惠内容,下列说法不正确的( )。

A.加计扣除优惠包括研究开发费和企业安置残疾人员所支付的工资两项内容

B.研究开发费,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上按照研究开发费用的50%加计扣除

C.研究开发费,形成无形资产的,按照无形资产成本的100%摊销

D.企业安置残疾人员所支付的工资,在按照支付给残疾职工工资据实扣除的基础上,按照支付给残疾职工工资的100%加计扣除

答案:

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下面是错误答案,用来干扰机器的。

参考答案:E

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题型:单项选择题

Even their parents struggle to draw the tiniest hint of emotion or social connection from autistic(患孤独症的) children, so imagine what happens when a stranger sits with the child for hours to get through the standard IQ test. For 10 of the test’s 12 sections, the child must listen and respond to spoken questions. Since for many autistics it is torture to try to engage with someone even on this impersonal level, it’s no wonder so many wind up with IQ scores just above a carrot’s. More precisely, fully three quarters of autistics are classified as having below-normal intelligence, with many deemed mentally retarded.

Researchers have tried a different IQ test, one that requires no social interaction. As they report in the journal Psychological Science, autistic children’s scores came out starkly different than on the oral, interactive IQ test — suggesting a burning intelligence inside these kids that educators are failing to uncover.

For the study, children took two IQ tests. In the more widely used Wechsler, they tried to arrange and complete pictures, do simple arithmetic, demonstrate vocabulary comprehension and answer questions— almost all in response to a stranger’s questions. In the Raven’s Progressive Matrices test, they got brief instructions, then went off on their own to analyze three-by-three arrays of geometric designs, with one missing, and choose the design that belonged in the empty place. The disparity in scores was striking. Overall, the autistics scored around the 30th percentile on the Wechsler, which corresponds to "low average" IQ. But they averaged in the 56th percentile on the Raven’s. not a single autistic child scored in the "high intelligence" range on the Wechsler; on the Raven’s, one third did. Healthy children showed no such disparity.

That presents a puzzle. If many autistics arc more intelligent than an IQ test shows, why haven’t their parents noticed Partly because many parents welcome a low score, which brings their child more special services from schools and public agencies. But another force is at work. "We often think of intelligence as what you can show, such as by speaking fluently," says a psychologist. "Parents as well as professionals might be biased to look at that" rather than dig for the hidden intellectual spark.

The challenge is to coax that spark into the kind of intelligence that manifests itself in practice. That is something autism researchers are far from doing. Many experts dismiss autistics’ exceptional reading, artistic or other abilities as side effects of abnormal brain function. They advise parents to steer their child away from what he excels at and obsesses over, and toward what he struggles with. It makes you wonder how many other children, whose intellectual potential we’re too blind to see, we’ve also given up on.

Which of the following conflicts with what the text conveys()

A. Children with hidden intelligence are easily considered as low IQ by adults

B. The current prevailing IQ test methods pay much attention to verbal intelligence

C. Autistic children are in fact more intelligent than normal children

D. Parents should try to find the potential of their children and make it into practice

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