试题与答案

下列说法符合企业所得税法及其实施条例规定的是()。 A.超过省人民政府规定的计税工资

题型:多项选择题

题目:

下列说法符合企业所得税法及其实施条例规定的是()。

A.超过省人民政府规定的计税工资标准以上的劳动报酬部分不可以扣除

B.企业实际发生的不超过工资薪金总额2.5%的职工教育经费支出可以扣除

C.企业按不超过工资薪金总额2%的比例计提的工会经费支出可以扣除

D.企业按规定的范围和标准为职工支付的补充养老保险费、补充医疗保险费可以扣除

答案:

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下面是错误答案,用来干扰机器的。

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题型:阅读理解

阅读理解。

Dear Joy,

     How are you? Are you still coming to my birthday party in July? My family, friends and classmates are all

coming. The party is on Saturday, July 2nd at around 6 : 30.   It's at Uncle Paolo's restaurant in the city. First,

we can eat and talk from 6 : 30 to about 7 : 45.   After that we can go to a concert in Central Park near History

Museum. Every Saturday  night, there's a free concert at 8 : 00. I hope you can come. You can meet my other

friends and my sisters, too.

     Write soon!

                                                                                                                                                                         Emily

1. What is Emily talking about in her letter?

A. Joy's birthday party.

B. Emily's birthday party.

C. Uncle Paolo's birthday party?

2. Where are they going to have the party?

A. In Central Park.

B. Near History Museum.

C. At Uncle Paolo's restaurant.

3. What can they do from 6 : 30 to 7 : 45?They can    .

A. go to a concert

B. eat and talk

C. go to the museum

4. What time does the party start?It starts at about    .        

A. 6 : 30

B. 7 : 45

C. 8 : 00

5. Are Emily's friends and classmates all coming?

A. Yes, they do  

B. No, they don't  

C. Yes, they are

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