试题与答案

下列支出在计算应纳税所得额时不得扣除的有( )。A.建造固定资产支出 B.购买非专

题型:多项选择题

题目:

下列支出在计算应纳税所得额时不得扣除的有( )。

A.建造固定资产支出

B.购买非专利技术支出

C.企业不遵守购销协议被对方罚款

D.销售货物给购货方的回扣

答案:

参考答案:A,B,D

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题型:填空题

Good morning, ladies and gentlemen. I'm here today to share a good lesson with you. It is a true story about an overseas student  小题1:in Germany.

After years of hard work, this student graduated with amazing achievements. Everyone thought he was going to get a good  小题2: easily and have a bright future. But to his disappointment, he was not even given the  小题3: for an interview! The third time he was refused, he couldn't help telephoning the company to ask  小题4: they didn't want him. The answer was simple. " We don't offer jobs to  小题5: people in Germany."

What was wrong, you might wonder? The truth is, shortly after he arrived in Germany, this clever student found that it was 小题6:to skip buying subway tickets. So  小题7:save money, he often went without a ticket. As a result, he had been caught without a ticket in the subway  小题8: times.

From this story, we learn that we may get short-term benefits in dishonest ways, but the truth will  小题9:sooner or later and the cost is high. So remember: honesty is the  小题10: rule.

That's all for my speech. Thank you!

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