试题与答案

股份公司取得的投资者申购新股成功的申购资金被冻结期间的存款利息,应并入公司利润总额征

题型:判断题

题目:

股份公司取得的投资者申购新股成功的申购资金被冻结期间的存款利息,应并入公司利润总额征收企业所得税。 ( )

答案:

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参考答案:D解析: 处置费用是指可以直接归属于资产处置的增量成本,包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用等,但是财务费用和所得税费用不包括在内,选项...

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题型:阅读理解

As an experienced photojournalist in Nashville, Tennessee, I was hired by USA Today newspaper to photograph a spinal bifida (脊柱畸形) corrective surgical procedure. It was to be performed on a twenty-one week old fetus(胎儿)in uterus(子宫)at Vanderbilt University Medical Center. At that time, in 1999, twenty-one weeks in uterus was the earliest that the surgical team would consider for surgery. The worst possible outcome would be that the surgery would cause premature delivery, and no child born earlier than twenty-three weeks had survived.

The tension could be felt in the operating room as the surgery began. A typical C-section cut was made to access the uterus, which was then lifted out and laid at the junction of the mother’s thighs(大腿). The entire procedure would take place within the uterus, and no part of the child was to breach the surgical opening. During the procedure, the position of the fetus was adjusted by gently moving the outside of the uterus. The entire surgical procedure on the child was completed in one hour and thirteen minutes. When it was over, the surgical team breathed a sigh of relief, as did I.

As a doctor asked me what speed of film I was using, out of the corner of my eye I saw the uterus shake, but no one’s hands were near it. It was shaking from within. Suddenly, an entire arm thrust out of the opening, then pulled back until just a little hand was showing. The doctor reached over and lifted the hand, which reacted and squeezed the doctor’s finger. As if testing for strength, the doctor shook the tiny fist. Samuel held firm. I took the picture! Wow! It happened so fast that the nurse standing next to me asked, “What happened?” “The child reached out,” I said. “Oh. They do that all the time,” she responded.

The surgical opening to the uterus was closed and the uterus was then put back into the mother and the C-section opening was closed.

It was ten days before I knew if the picture was even in focus(对焦). To ensure no digital manipulation(篡改) of images before they see them, USA Today requires that film be submitted unprocessed. When the photo editor finally phoned me he said, “It’s the most incredible picture I’ve ever seen.”

小题1:What may be the best title for the passage?

A.An Amazing Moment

B.A Pitiful Fetus

C.An Honorable Job as a Photographer

D.An Impressive Surgeon小题2:In 1999, people believed that it was ________.

A.possible for a fetus 21 weeks born to survive

B.likely for a fetus born 21 weeks to become abnormal

C.right time for a fetus born 21 weeks to receive an operation

D.risky for a fetus 21 weeks in uterus to receive an operation小题3:From the second paragraph, we can see that the surgery was ________.

A.challenging but successful

B.demanding and unsuccessful

C.simple and short

D.long-lasting and difficult小题4:The underlined “It” in paragraph 3 refers to ________.

A.the uterus

B.the arm of the fetus

C.the picture

D.the head of the fetus小题5:From what the editor said in the last paragraph, we know he was very ________.

A.disappointed

B.satisfied

C.confident

D.depressed

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题型:单项选择题

经济学家:如果一个企业没有政府的帮助而能获得可接受的利润,那么它有自生能力。如果一个企业在开放的竞争市场中没办法获得正常的利润,那么它就没有自生能力。除非一个企业有政策性负担,否则得不到政府的保护与补贴。由于国有企业拥有政府的保护和补贴,即使它没有自生能力,也能够赢利。
如果以上陈述为真,以下哪项陈述一定为真

A.如果一个企业有政策性负担,它就能得到政府的保护和补贴
B.在开放的竞争市场中,每个企业都是有自生能力的
C.如果一个企业没有自生能力,它就会在竞争中被淘汰
D.如果一个企业有政府的保护和补贴,它就会有政策性负担

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