试题与答案

下列关于个体工商户生产、经营所得应纳税额的计算,正确的有()。 A.个体工商户向当地

题型:多项选择题

题目:

下列关于个体工商户生产、经营所得应纳税额的计算,正确的有()。

A.个体工商户向当地工会组织拨缴的工会经费、实际发生的职工福利费支出、职工教育经费支出分别在工资薪金总额的2%、14%、2.5%的标准内据实扣除

B.个体工商户业主自申请营业执照之日起至开始生产经营之日止所发生的业务招待费,按照实际发生额的60%计入个体工商户的开办费

C.个体工商户自申请营业执照之日起至开始生产经营之日止所发生符合规定的费用,作为开办费扣除

D.个体工商户研究开发新产品、新技术、新工艺所发生的开发费用,以及研究开发新产品、新技术而购置单台价值在10万元以下的测试仪器和试验性装置的购置费准予直接扣除

E.个体工商户生产经营与个人、家庭生活混用难以分清的费用,其40%视为与生产经营有关费用,准予扣除

答案:

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题型:阅读理解

阅读理解。

    Never try to work when you are very hungry. If you want to do your homework right after school, you

may want to eat something before getting to work. ①Always do your homework before you get too tired.

Don't wait till very late in the evening, or your homework will seem much harder than it really is. If you

have more than an hour's work, you should give yourself ②a break after an hour. On the other hand, ③you

should work at least half an hour at a time without stopping.

    Don't put it off (推迟) until the last minute. If you put off doing your homework, you will have it on your

mind, and you won't enjoy your free time so much. If you put it off until the end of a week or until right

before a test, you will have too much to do. A little each night, enough to keep up with (跟上) what is

happening each day in school, will take the fear out of tests and keep you on top of it.

    ④每天在同一个时间做作业. This will help you make it a habit. It will make part of your daily work

easier to do, and it will make your free time more enjoyable as well.

1. 改写①句且句意不变。________ you get too tired, you should ________ doing your homework.

2. ②处的a break意为 __________。 

    A. a sleep 

    B. a rest

    C. an idea

    D. a moment

3. 请将短文的③句翻译成中文。

    ______________________________________________________________

4. 请将短文的④句翻译成英文。

    ______________________________________________________________

5. According to the passage, when you have homework to do, you should _______. (可选多个答案).

    A. not put off doing your homework

    B. do your homework at the same time every day

    C. eat something to keep yourself not hungry

    D. have a short break after working for half an hour

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