【单选题】【消耗次数：1】
By the time he was twelve, Edison____ to make a living by himself.
①
would begin
②
has begun
③
had begun
④
was begun
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相关题目
【单选题】
Little Tom is an orphan（孤儿）. _____, he has to make a
living by himself.
①
A child as he is
②
Child as he is
③
Child as is he
A child though he is
【单选题】
2. As time went on, he found himself ____ with the toughest job she had ever taken.
①
face
②
faced
③
facing
④
to face
【多选题】
In the USA, he made a lot of friends ＿＿＿＿＿＿ English well so he could make himself ＿＿＿＿＿＿.
①
learn, understand
②
to learn, understood
③
learning, understood
④
learn, understanding
【单选题】
In the USA, he made a lot of friends ＿＿＿＿＿＿ English well so he could make himself ＿＿＿＿＿＿.
①
learn, understand
②
to learn, understood
③
learning, understood
④
learn, understanding
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.2. Why would it not be easy for Robert to prove himself?
①
Because he was not sure if he was really strong.
②
Because he was new and was not wanted in the street.
③
Because the other boys had found out what kind of a boy he was.
④
Because he must choose the best way to prove himself.
【单选题】
He didn’t keep on asking me the time any longer as he had had his watch ____.?
①
repaired ?
②
to repair ?
③
repairing ?
④
repair?
【单选题】
3. He had to ______ his past actions when he retired, or he would be punished.
①
consider
②
account for
③
think
④
popular
【单选题】
It is the third time that he has waltzed off with the ( ) award.
①
covert
②
coverted@coverting
③
coverts
【单选题】
He left in such a hurry that I _______ had time to thank him.
①
almost
②
even
③
hardly
④
nearly
随机题目
【简答题】
居民企业应当就其来源于_____ 、_____ 所得缴纳企业所得税。
【单选题】
甲公司为一家化妆品生产企业，2020年3月因业务发展需要与工商银行借款100万元，期限半年，年利率8%；2020年5月又向自己的供应商借款200万，期限半年，支付利息10万元，上述借款均用于经营周转，该企业无其他借款，根据企业所得税法律制度的规定，该企业2020年可以在所得税前扣除利息费用的下列计算中，正确的是（ ）。
①
100×8%＝8（万元）
②
10（万元）
③
100×8%×50%＋200×8%×50%＝12（万元）
④
100×8%×50%＋10＝14（万元）
【单选题】
某家具企业2020年度销售收入为272 000元，发生业务招待费5 000元，发生广告费30 000元，业务宣传费10 000元，2019年结转未扣除的广告费10 000元，根据企业所得税法律的规定，该企业当年可以在税前扣除的业务招待费、广告费和业务宣传费合计的下列计算中，正确的是（ ）。
①
5 000×60%＋272 000×15%＝43 800（元）
②
272 000×5‰＋30 000＋10 000＝41 360（元）
③
272 000×5‰＋272 000×15%＝42 160（元）
④
5 000＋30 000＋10 000＋10 000＝55000（元）
【单选题】
甲公司2020年度利润总额300万元，预缴企业所得税税额60万元，在“营业外支出”账户中列支了通过公益性社会组织向灾区的捐款38万元。已知企业所得税税率为25%；公益性捐赠支出不超过年度利润总额12%的部分，准予在计算企业所得税应纳税所得额时扣除。计算甲公司当年应补缴企业所得税税额的下列算式中，正确的是（ ）。
①
300×25%－60＝15（万元）
②
（300＋300×12%）×25%－60＝24（万元）
③
[300＋（38－300×12%）]×25%－60＝15.5（万元）
④
（300＋38）×25%－60＝24.5（万元）
【单选题】
甲公司2020年度发生合理的工资薪金支出1 000万元，发生职工福利费支出150万元，拨缴工会经费21万元，发生职工教育经费支出75万元，上年度结转未扣除的职工教育经费支出13万元。已知企业发生的职工福利费支出、拨缴的工会经费、发生的职工教育经费支出分别在不超过工资薪金总额14%、2%、8%的部分，准予扣除。在计算甲公司2020年度企业所得税应纳税所得额时，准予扣除的职工福利费支出、工会经费和职工教育经费支出合计金额为（ ）。
①
235万元
②
259万元
③
240万元
④
250万元
【单选题】
甲公司是一家化妆品生产企业，2020年销售化妆品取得收入2 000万元，销售进口的原材料取得收入500万元，承接国家一项关于皮肤方面的科研项目，取得财政拨款400万元，投资国债取得利息收入30万元，接受乙公司投资取得投资款1 000万元。则该企业计算2020年企业所得税应纳税额时，计入收入总额的金额，下列计算正确的是（ ）。
①
2 000＋500＋400＋30＋1 000＝3 930（万元）
②
2 000＋500＋400＋30＝2 930（万元）
③
2 000＋500＋400＝2 900（万元）
④
2 000＋500＝2 500（万元）
【单选题】
根据企业所得税法律制度的规定，关于确认收入实现时间的下列表述中，正确的是（ ）。
①
销售商品采用托收承付方式的，在签订合同时确认
②
销售商品采用支付手续费方式委托代销的，在销售时确认
③
销售商品采用预收款方式的，在发出商品时确认
④
销售商品需要安装的，在商品发出时确认
【单选题】
甲企业为符合条件的小型微利企业。2020年甲企业的应纳税所得额为250万元。甲企业当年应缴纳的企业所得税税额的下列计算中正确的是（ ）。
①
250×20%＝50（万元）
②
250×50%×20%＝25（万元）
③
100×25%×20%＋150×50%×20%＝20（万元）
④
250×25%×20%＝12.5（万元）