试题与答案

下列符合企业所得税佣金扣除规定,可以在所得税前扣除的佣金是( )。A.甲企业销售给

题型:单项选择题

题目:

下列符合企业所得税佣金扣除规定,可以在所得税前扣除的佣金是( )。

A.甲企业销售给乙企业100万元货物,收取款项后,甲企业支付乙企业负责采购的人员3万元

B.甲企业委托丁中介公司介绍客户,成功与丁介绍客户交易200万元,甲企业支付丁企业以9万元支票支付佣金

C.丙企业委托丁中介公司介绍客户,成功与丁介绍客户交易500万元,丙企业支付丁企业以20万元现金支付佣金

D.乙企业支付某中介个人1万元佣金,以酬劳其介绍成功8万元的交易

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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题型:阅读理解

I love it at night. It’s peaceful. And when it cools down I sometimes do some ironing. I don’t really care for it. I work full-time and I am too busy for most housework. I remember the old woman who taught me to iron. I was about 15 and I had to get a job taking care of a woman to make a living. She had been an able-bodied, healthy woman until the accident that caused her to be paralyzed.

The woman sat in an electric wheelchair all day. She could only move her head and arms. She would tell me how to do things. She would teach me in great detail on the correct ways to do things. Her home was perfect and beautiful. She would follow me around in her electric wheelchair to make sure I did everything exactly right. I’m sure she had been a perfect homemaker. She would have me fold(折叠) everything, including socks. I would complain silently and wish terrible things on her. She taught me the right way to make the bed. I know sometimes she’d get frustrated(沮丧) and impatient with me. I knew she wanted to do it herself. But she never shouted or scolded. She only insisted I do it right. I didn’t like it much, but I did it.

Today I can iron pretty well. I know where to start on a shirt and the right way to do the trousers. Now when I think about it, I don’t think she is an old lady. I think she might have been about my age now. Anyway, when I iron, I think of her and silently thank her for all the things I learned.

小题1:The writer used to take care of the lady because ________.

A.she wanted to learn to do housework

B.she was a friend of the lady’s

C.she had to earn some money

D.she couldn’t find a room to live in小题2:The underlined word ‘paralyzed’ in the first paragraph may mean ‘______’.

A.destroyed

B.deaf

C.seriously ill

D.unable to walk小题3:The little girl was ______ when the lady taught her how to do housework.

A.encouraged to learn

B.unwilling to learn

C.delighted to learn

D.recommended to learn小题4:Now the writer ______.

A.is still afraid of the lady

B.hates the strict lady

C.admires the disabled lady

D.is very grateful to the lady

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