在计算应纳税所得额时,除国家另有规定外,允许依照法定条件或标准列支的项目有()。A.交际应酬费在在计算应纳税所得额时,除国家另有规定外,允许依照法定条件或标准列支的项目有()。
A. 交际应酬费在此限度内,准予作为费用列支:全年销货净额在1500万元以下的,不得超过销货净额的5%;全年销货净额超过1500万元的部分,不得超过该部分销货净额的3%
B. 企业向其关联企业支付的管理费用不得列支
C. 企业在筹建和生产经营中发生的汇兑损益除国家另有规定外,应当合理地列为各所属期间的损益
D. 企业资助非关联科研机构和高等学校研究开发经费,可以在资助企业计算企业应纳税所得额时金额扣除
E. 企业如有弄虚作假、多报损失和未经批准擅自在所得税前扣除财产损失的行为,主管税务机关应当予以调整,并可根据征管法的规定,予以处罚
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《人民警察职业道德规范》中,勇于献身要求业精技强。()
A. 正确
B. 错误
在落实社会治安综合治理中,成绩突出的集体可以获得集体奖励。()
A. 正确
B. 错误
会计计量即是会计实务的重要内容,是会计体系的核心职能,又是会计理论和方法体系中的一项重要内容。 ()
A. 正确
B. 错误
Insurance is the sharing of risks. Nearly everyone is exposed to risk of some sort. The house owner, for example, knows that his property can be damaged by fire; the ship- owner knows that his vessel may be lost at sea; the breadwinner knows that he may die at an early age and leave his family poorer. On the other hand, not every house is damaged by fire, not every vessel lost at sea. If these persons each put a small sum into a pool(集体储备金), there will be enough to meet the needs of the few who do suffer loss. In other words, the losses of the few are met from the contributions of the many. This is the basis of insurance. Those who administer the pool of contributions are insurers.
The legal basis of all insurance is the policy. This is a printed form. of contract on stout paper of the best quality. It states that in return for the regular payment by the insured of a named sum of money, called the premium which is usually paid every year, the insurer will pay a sum of money or compensation for loss, if the risk or event insured against actually happens.
The premium for an insurance naturally depends upon how likely the risk is to happen, as suggested by past experience. If companies fix their premiums too high, there will be more competition in their branch of insurance and they may lose business. On the other hand if they make the premium too low, they will lose money and may even have to drop out of business. So the ordinary forces of supply and demand keep premiums at a level satisfactory to both the insurer and the insured.
According to the passage, insurance is possible because ______.
A. only a small proportion of the insured suffer loss
B. only insured people suffer loss
C. nearly everyone suffers loss
D. everyone suffers loss