题目内容

下列各选项中，不得在企业所得税税前扣除的有（）。

A. 自创商誉计算的摊销费用
B. 与经营活动无关的无形资产的摊销
C. 企业清算时的外购商誉的支出
D. 自行开发的支出已计算应纳税所得额时扣除的无形资产摊销

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企业取得的下列各项所得中可以免征企业所得税的有（）。

A. 海水养殖所得
B. 花卉的种植所得
C. 中药材的种植所得
D. 林产品的采集所得

Directions: Choose the word or phrase that best completes each sentence from the four choices marked A), B), C) and D).When he left school, he () to go to college and study for a degree, rather than getting a job straight away.

A. elected
B. would rather
C. opted
D. selected

What does the word "feminist" () for you?

A. bring up
B. wake up
C. conjure up
D. catch up

He could never forget the girl's big eyes () tears.

A. flooding with
B. brimming with
C. bringing with
D. beaming with