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【单选题】
某工业企业2010年度的相关情况如下：（1）4月12日，企业会计科会同档案科对单位会计档案进行了清理，编制了会计档案销毁清册，将保管期已满的会计档案按规定程序全部销毁，其中包括一些保管期满但尚未结清债权债务的原始凭证。（2）7月28日，会计科在例行审核有关单据时，发现一张购买计算机的发票，其金额栏"20000"元的数字有更改迹象。经查阅相关买卖合同、单据，确认更改后的金额数字是正确的。于是，会计科要求该发票的出具单位在发票"金额栏"更改之处加盖出具单位印章。之后，该企业予以受理并据此登记入账。（3）该企业当年产品销售收入550万元，其他应征税的收入210万元；销售成本、销售税金及附加198万元；有关费用、其他支出315万元，经审查企业所得税前费用列支罚款8万元；上一年度亏损55万元。根据上述资料，回答下列问题：该企业2010年度企业所得税的应纳税额是（）万元。A.
50
B.
65.5
C.
52.5
D.
63
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【单选题】阅读理解题为6-10题，请按顺序作答。阅读理解：Directions：Read the following passages carefully. Each passage is followed by some questions or unfinished sentences. For each of them there are four choices marked A, B, C, an...
A.
School buildings reflect the improvement in education quality.
B.
The physical layout of a school should improve teaching practices.
C.
School buildings can reflect liberal or conservative views about education.
D.
Teachers’ spirit and attitude determines the physical layout of the classroom.
【单选题】What can we know from the last paragraph?
A.
Mary feels pity for herself.
B.
Mary has recovered from her disease.
C.
Mary wants to help others as much as possible.
D.
Mary determines to go back to the dance floor.
【单选题】下列关于审计种类的表述,正确的是:
A.
效益审计与由统计、财会等部门所进行的经济活动分析和检查性质相同
B.
就地审计也称事中审计，是指审计人员对正在进行的经济业务进行的审计
C.
与财政财务审计相比，财经法纪审计主要以合法性为目标
D.
全部审计就是详细审计，可以查出被审计单位存在的所有差错
【单选题】He _____ his son to go to school on foot.
A.
determines
B.
is determined
C.
decides
D.
is decided
【单选题】School buildings themselves can show liberal (开明的) or conservative views about what should go on in a classroom. The earliest schools had separate classrooms for different grades. The rooms were laid ...
A.
School buildings reflect the improvement in education quality.
B.
The physical layout of a school should improve teaching practices.
C.
Teachers’ spirit and attitude determines the physical layout of the classroom.
D.
School buildings can reflect liberal or conservative views about education.
【单选题】下列关于审计种类的表述,正确的是:
A.
绩效审计与由统计、财会等部门所进行的经济活动分析和检查性质相同
B.
就地审计也称事中审计，是指审计人员对正在进行的经济业务进行的审计
C.
国家审计是对综合经济管理部门和专业监督部门的监督工作实施的再监督
D.
全部审计就是详细审计，可以查出被审计单位存在的所有差错
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