题目内容

A.helpB.wantC.endD.prefer

A. help
B. want
C. end
D. prefer

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Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
Reaching new peaks of popularity in North America is Iceberg Water, which is harvested from icebergs off the coast of Newfoundland, Canada.
Arthur von Wiesenberger, who carries the title Water Master, is one of the few water critics in North America. As a boy, he spent time in the larger cities of Italy, France and Switzerland, where bottled water is consumed daily. Even then, he kept a water journal, noting the brands he liked best. "My dog could tell the difference between bottled and tap water," he says.
But is plain tap water all that bad? Not at all. In fact, New York's municipal water for more than a century was called the champagne of tap water and until recently considered among the best in the world in terms of both taste and purity. Similarly, a magazine in England found that tap water from the Thames River tasted better than several leading brands of bottled water that were 400 times more expensive.
Nevertheless, soft-drink companies view bottled water as the next battle-ground for market share—this despite the fact that over 25 percent of bottled water comes from tap water: PepsiCo's Aquafina and Coca-Cola's Dasani are both purified tap water rather than spring water.
As diners thirst for leading brands, bottlers and restaurateurs salivate (垂涎) over the profits. A restaurant's typical mark-up on wine is 100 to 150 percent, whereas on bottled water it's often 300 to 500 percent. But since water is much cheaper than wine, and many of the fancier brands aren't available in stores, most diners don't notice or care.
As a result, some restaurants are turning up the pressure to sell bottled water. According to an article in The Wall Street Journal, some of the more shameless tactics include placing attractive bottles on the table for a visual sell, listing brands on the menu without prices, and pouring bottled water without even asking the diners if they want it.
Regardless of how it's sold, the popularity of bottled water taps into our desire for better health, our wish to appear cultivated, and even a longing for lost purity.
What do we know about Iceberg Water from the passage?

A. It is a kind of iced water.
B. It is just plain tap water.
C. It is a kind of bottled water.
D. It is a kind of mineral water.

A.lies inB.deals withC.comes toD.calls for

A. lies in
B. deals with
C. comes to
D. calls for

某中外合资商业企业,2003年取得商品销售净额4000万元,取得场地租金收入300万元,当年实际发生的交际应酬费25万元,在计算企业所得税应纳税所得额时,允许扣除的交际应酬费为()万元。

A. 15.9
B. 18
C. 24
D. 25

某外国投资者1994年在沿海经济开放区投资设立了一家生产性独资企业,经营期限 20年,1997年被税务机关认定为获利年度。2003年该企业董事会决定从以前年度税后利润中提取的公积金中取出100万元转作再投资(包括1998年的30万元,2001年的30万元,2002年的40万元),用于增加本企业注册资本,再投资经营期限6年。该独资企业再投资应退企业所得税()万元。(不考虑地方所得税)

A. 3.8
B. 5.45
C. 6.69
D. 8.97

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