试题与答案

开展“唱读讲传”活动是推进社会主义核心价值体系建设的有效载体,是增强我国文化软实力的

题型:多项选择题

题目:

开展“唱读讲传”活动是推进社会主义核心价值体系建设的有效载体,是增强我国文化软实力的有效途径,是深入贯彻落实科学发展观的内在要求。具体是指()。

A.唱红歌

B.读经典

C.讲故事

D.传国学

E.传箴言

答案:

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题型:阅读理解

阅读理解。

     Dinner customs (习惯) are different around the world. If you are a guest in Ghana (加纳), this

information will help you a lot.

     In Ghana,dinner is usually from four in the afternoon to six in the evening. But there are no strict rules (规则) about time. Whenever a guest arrives,a family offers food. When you go to a home, the person

who receives guests takes you to the living room first. At this time everyone welcomes you. Then you go

to the dinning room. There you wash your hands in a bowl of water. All the food is on the table.

     In Ghana you usually eat with your fingers. You eat from the same dish as everyone else .But you eat

from one side of the dish only. It is not polite to get food from the other side of the dish. After dinner, you

wash your hands again in a bowl of water.

     Most meals in Ghana have a dish called fufu. People in Ghana make fufu from the powder (粉末) of

some plants. Sometimes they cut the fufu with a saw (锯子) because it is very hard. You must chew

(咀嚼) fufu well,or you may get sick. You eat fufu with the fingers of your right hand only.

1. From the passage we know that in Ghana _____.

A. the rules for dinner time are not strict

B. dinner is always at six in the evening

C. a family offers food only at four in the afternoon

D. people usually invite their guests to dinner late in the evening

2. If you are a dinner guest in Ghana,the host (主人) always takes you to _____.

A. the dining room first

B. the living room first

C. the kitchen first

D. the garden first

3. People in Ghana usually eat _____.

A. from one side of a dish to the other

B. from the other side of the dish

C. with their fingers

D. with their spoons

4. In fact,most dishes in Ghana _____.

A. are cooked with the powder of some plants

B. have fufu in them

C. are too hard to eat

D. are not very hard

5. When you eat fufu,you'd better _____.

A. cut it with a saw

B. use your right hand only

C. chew it well

D. all of the above

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题型:单项选择题

西部地区的国家鼓励类内资企业A公司从2002年开始投产并获利,经营期限为10年,执行新企业会计准则。2008年,该公司自行核算的会计利润为600万元,其中投资收益40万元,属于该公司在境外投资甲公司分回的投资收益,已在境外缴纳20%的所得税。经注册税务师检查,A公司在2008年的会计核算资料中,存在下列情况:
(1)“管理费用”科目中,列有全年的业务招待费36万元。该公司当年的销售收入为 3000万元。
(2)“财务费用”科目中,列有向其他企业拆借资金的实际利息支出22.5万元,该项借款本金为300万元,利率为9%(银行同类、同期贷款年利率为6%)。
(3)“营业外支出”科目中,列有对外捐赠款100万元。其中:通过省级政府向某灾区捐款82万元,直接向某校运动会捐赠18万元。
(4)以产品对外投资,成本为80万元,投资双方确认的公允价值为100万元(参照同类市场价格确定)。该公司对该项业务未做处理。
(5)本年发生新产品研究开发费用12万元,企业进行了实际扣除。
(6)本年实际列支职工福利类开支30万元,根据实发工资总额按比例计提并拨缴的工会经费是4万元(并取得专用收据)。
(7)当年税务机关核定的增值税为56万元,其他营业税金14.25万元,企业未进行税金的扣除。
根据上述资料和税法有关规定,回答下列问题:

捐赠支出应调增应纳税所得额( )万元。

A.22.61

B.27.31

C.23.61

D.24.61

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