软件开发环境是全面支持软件开发全过程的 【4】 集合。

设在西部地区的某生产性外商投资企业，2001年8月投产，经营期限为20年，当年获利50万元。经主管税务机关批准，税收优惠政策的执行时间从2002年开始计算。2002年亏损10万元，2003年获利20万元，2004年亏损10万元，2005年获利40万元，2006年获利 50万元。2007年初，企业核算上年的应纳税所得额为50万元(2006年每季已预缴了企业所得税2万元)。后聘请会计师事务所审核，发现以下项目需要调整：
(1)取得A股股票转让净收益20万元，计入资本公积金。
(2)企业境内投资取得股票5万元，已并入应纳税所得额。被投资企业适用的企业所得税税率与投资方相同。
(3)2004年到期的应付未付款10万元，债权人始终没有要求偿还，并且无法与之取得联系。
(4)该企业与境外关联咨询企业共同与境内客户签订合同并提供咨询服务，服务收费合计50万元，该企业从中取得50%，合计25万元计入应纳税所得额。
(5)漏记购买国债取得利息收入4万元，国库券转让收益2万元。
(6)外国投资者从该企业分得利润10万元，汇往境外。
要求：假设该企业符合西部地区国家鼓励类外商投资企业的标准，无需考虑流转税。
(1)计算该企业2001年至2005年应缴纳的企业所得税。
(2)逐项说明调整理由，并计算2006年该企业应补(退)的企业所得税。
(3)计算该企业2006年应代扣代缴的预提所得税。

慢性消化性溃疡穿孔多见于（）

A.胃前壁溃疡

B.胃后壁溃疡

C.十二指肠球前壁溃疡

D.十二指肠球后壁溃疡

E.十二指肠球后溃疡

阅读理解。

    Like most July days, it was hot. I stepped into a tiny ice-cream shop to cool off with a chocolate ice-cream.

It was an old-time store with little round tables and chairs.

    As I entered, I found a very old woman bent over a table near the door. Her back was so badly twisted by

some sadness that her face nearly touched the table top. I sat down facing her a couple of tables away.

     "Poor woman," I thought, "what does she get out of life? Why God let people live so long past their prime

(盛年)?"

     As I thought, another aged lady entered the shop and sat down with her. Soon the two of them were talking

about childhood days. They talked of how little the shop had changed in 70 years ……In minutes, the two of

them were trembling with laughter. I looked again at the first woman, then in the mirror on a nearby wall,

catching a picture of myself.

     I was wearing a dirty shirt.

     She was well dressed in white, her hands sparking with gold rings.

     I was gloomy (愁闷的) 

     She was laughing, smiling.

     I sat alone. 

     She was sharing the day with a good friend.

     I was secretly worried about getting old

     She was old, but it wasn't hurting her.

     As I left the shop, I thought of my foolish question about God letting people live past their prime. Why,

that woman was more alive, more sensitive (敏感的) to life than I was. Age has not bent her spirit.

1. Which of the following is the main idea of the passage?[ ]

A. To tell us the life of old people.

B. To show the difference between the old and the young.

C. To show that old age does not mean doing short of spirit.

D. To make the reader have a pity on the old people.

2. The writer implies all of the following except that _____. [ ]

A. the old lady was very lonely and sad

B. he had more problems than the old lady

C. the old lady had lived a full and satisfying life

D. the old lady had learned to enjoy the simple things in life

3. Which of the following is the conclusion the writer made about the old lady?[ ]

A. She was to be pitied for her old age.

B. She considered the young man pitiable.

C. She was more alive and sensitive to life than the writer.

D. People should not be allowed to live when they are too old.

支气管哮喘的病人，呼气比吸气更为困难，其原因是()

A．吸气是被动的，呼气是主动的

B．吸气时肺弹性阻力减小，呼气时肺弹性阻力增大

C．吸气时胸廓弹性阻力减小，呼气时胸廓弹性阻力增大

D．吸气时气道阻力减小，呼气时气道阻力增大

E．吸气时胸内负压减小，呼气时胸内负压增大

二段转化炉在合成氨生产过程中起什么作用？