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根据企业所得税法律制度的规定,下列项目不得计算折旧或摊销费用在税前扣除的有______。

A. 租入固定资产的改建支出
B. 单独估价作为固定资产入账的土地
C. 自创商誉
D. 固定资产的大修理支出

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Don’t ______ too late, or you will feel tired in class.

A. wake up
B. stay up
C. get up
D. stand up

A jobless man wanted very much to have the position of "office boy" at Microsoft. The HR manager interviewed him and then watched him cleaning the floor as a test. "You have passed the test," he said. "Give me your e-mail address and I’ll send you the form to fill in and the date when you may start." The man replied, "But I don’t have a computer, neither an e-mail." "I’m sorry," said the HR manager. "If you don’t have an e-mail, that means you are not living. And anyone who isn’t living cannot have the job." The man left with no hope at all. He didn’t know what to do with only 10 in his pocket. He thought and thought. Then he went to the supermarket and bought 10 kilos of tomatoes. He sold the tomatoes from door to door. In less than two hours, he had 20 dollars. He repeated the operation three times, and started to go early every day, and returned home late. Shortly, he bought a cart, then a truck, then he had his own fleet of delivery vehicles. Five years later, the man was one of the biggest food retailers in the US. One day, one of his friends asked him for his e-mail. He said, "I have not got one." His friend couldn’t believe his ears. "Can you imagine what you could have been if you had an e-mail" The man thought for a while and replied, "Yes, I’d be an office boy at Microsoft!" The man didn’t get the job because he ______.

A. disliked such a job
B. didn’t pass the test
C. didn’t have an e-mail
D. knew nothing about computers

Directions: There are 10 blanks in the following passage. For each blank there are four choices marked A, B, C, and D. Choose the ONE answer that best fits into the passage. Antarctica is the continent which is the most southern area of land on the Earth and is mostly covered with ice. This is one of the driest and 1 in the world. But people from all over the world come to 2 there. Near the South Pole, three thousand people live together in a place 3 Amundsen-Scott Station. The station has libraries, cinemas, shops, sports rooms, canteens and laboratories. There is electricity, and they have 4 —the system that they use to have a conversation with someone in another place. And they have 5 —electronic machines that store information and use programs to help them find, organize, or change the information. But the people here 6 travel by car, or train, or bus, because there aren’t any roads or railways near the station. They travel by ship, helicopter, planes, or snow tractors, or 7 dogs. There aren’t 8 trees or flowers there, but there are hundreds of different birds and other animals. Most of the people here are 9 . They study plant and animal life and how ice moves. The ice can tell us about changes in climate. Ray Kingman is an expert at Amundsen-Scott station telling us on the phone, "This is my second year here. It’s very interesting and beautiful place, but life is very hard 10 . In the summer we can go swimming in hot pools of water. We welcome newcomers here for further study of the continent!"

A. printers
B. icons
C. mouse
D. computers

We find that bright children are rarely held back by mixed-ability teaching. On the contrary, both their knowledge and experience are enriched. We feel that there are many disadvantages in streaming (把……按能力分班) pupils. It does not take into account the fact that children develop at different rates. It can have a bad effect on both the bright and the not-so-bright child. After all, it can be quite discouraging to be at the bottom of the top grade! Besides, it is rather unreal to grade people just according to their intellectual ability. This is only one aspect of their total personality. We are concerned to develop the abilities of all our pupils to the full, not just their academic ability. We also value personal qualities and social skills and we find that mixed-ability teaching contributes to all these aspects of learning. In our classrooms, we work in various ways. The pupils often work in groups: this gives them the opportunity to learn to cooperate, to share, and to develop their leadership skills. They also learn how to cope with personal problems as well as learning how to think, to make decisions, to analyze and evaluate, and to communicate effectively. The pupils learn from each other as well as from the teacher. Sometimes the pupils work in pairs; sometimes they work on individual tasks and assignments, and they can do this at their own speed. They also have some formal class teaching when this is appropriate. We encourage our pupils to use the library, and we teach them the skills they need in order to do this efficiently. An advanced pupil can do advanced work; it does not matter what age the child is. We expect our pupils to do their best, not their least, and we give them every encouragement to attain this goal. The writer argues that a teacher’s chief concern should be the development of the student’s ______.

A. personal qualities and social skills
B. total personality
C. learning ability and communicative skills
D. intellectual ability

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