题目内容

Which of the following is NOT true？

A. The British like to travel to foreign countries.
B. The British are ready to pay visits to some new places they have never been to.
C. Those who got home enjoy telling others about their holidays.
D. All the British have been able to travel to foreign countries.

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A．Alan.B．The man.C．The woman.D．A guest speaker.

Alan.
B. The man.
C. The woman.
D. A guest speaker.

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某企业2009年发生亏损l。0万元，2010年实现税前会计利润700万元，其中包括国债利息收入80万元；在营业外支出中有税收滞纳金60万元；所得税税率为25％。假定不考虑其他因素。则该企业2010年的所得税费用为（）万元。

A. 130
B. 150
C. 175
D. 145

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年度终了，只有在企业亏损的情况下，才应将“本年利润”科目的本年累计余额转入“利润分配一未分配利润”科目。（）

A. 正确
B. 错误

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In the writer's opinion, interdisciplinary studies are important because they

A. encourage scholars to concentrate on their own specialisations
B. allow scholars to exchange disciplines much easier
C. make scholars aware of problems outside their own fields
D. allow overworked scholars to relax

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Which of the following is NOT true？

A. The British like to travel to foreign countries. B. The British are ready to pay visits to some new places they have never been to. C. Those who got home enjoy telling others about their holidays. D. All the British have been able to travel to foreign countries.

A．Alan.B．The man.C．The woman.D．A guest speaker.

某企业2009年发生亏损l。0万元，2010年实现税前会计利润700万元，其中包括国债利息收入80万元；在营业外支出中有税收滞纳金60万元；所得税税率为25％。假定不考虑其他因素。则该企业2010年的所得税费用为（）万元。

年度终了，只有在企业亏损的情况下，才应将“本年利润”科目的本年累计余额转入“利润分配一未分配利润”科目。（）

In the writer's opinion, interdisciplinary studies are important because they

A. The British like to travel to foreign countries.
B. The British are ready to pay visits to some new places they have never been to.
C. Those who got home enjoy telling others about their holidays.
D. All the British have been able to travel to foreign countries.