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【单选题】
下列关于广告费和业务宣传费税前扣除政策理解不正确的有()。
A.
对化妆品制造、医药制造和饮料制造(不含酒类制造)企业发生的广告费和业务宣传费支出,不超过当年销售(营业)收入30%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除
B.
对采取特许经营模式的饮料制造企业,饮料品牌使用方发生的不超过当年销售(营业)收入30%的广告费和业务宣传费支出可以在本企业扣除,也可以将其中的部分或全部归集至饮料品牌持有管理方,由饮料品牌持有管理方作为销售费用据实在企业所得税前扣除
C.
烟草企业的烟草广告费和业务宣传费支出,按照一般企业广告费和业务宣传费支出,计算应纳税所得额时扣除
D.
烟草企业的烟草广告费和业务宣传费支出,一律不得在计算应纳税所得额时扣除
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【判断题】递接物品,尽管只是一个简单的动作,却能体现个人修养及航空企业的管理水平。
A.
正确
B.
错误
【单选题】fails to (7) theinitial sale,
A.
produce
B.
construct
C.
build
D.
make
【判断题】故障点越远离电源,短路电流越小。
A.
正确
B.
错误
【简答题】If he fails again, he will drag us all ________ with him.
【单选题】What will happen to a buyer if he fails to make the full payment for an item bought on installment?
A.
He might lose his job.
B.
He will not own the item he has bought.
C.
He will have to sell what he has bought.
D.
He will go into debt.
【单选题】What is the result if a company fails to make the entry of accrued interest revenue on the accounting statement?
A.
The error will result in understated interest revenue and understated net income.
B.
The accounting statement will be revised.
C.
The error will reduce the company's net income.
D.
People will not rely on the accounting information.
【单选题】Tom thinks he can catch Jerry, he always fails, _________.
A.
though
B.
although
C.
but
D.
and
【判断题】故障点离系统电源越远,短路阻抗越大,则相间短路电流越小。
A.
正确
B.
错误
【简答题】How does Larry feel if he fails to rescue the suicide? He will feel ______.
【简答题】______ is fixed where the seller fails to make timely ______, the buyer fails to open ______ or the buyer fails to take ______ on time, and ______ is also included in the contract.
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