题目内容
企业发行股票，其发行价格高于股票面值的溢价部分，为企业的股东权益，按照税法规定，在当年度不征收企业所得税，但企业清算时应计算缴纳所得税。()
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海关的赔偿范围仅限于实施查验过程中由于海关关员的责任造成被查验货物损坏的直接经济损失。 ()
【B18】
某租赁有限公司从事国内租赁业务。该公司委托厦门某对外贸易公司从美国进口30台水泥搅拌车，用于租借给国内的建筑公司。由厦门某对外贸易公司对外订货，向海关办理进口报关手续时，该批用于租赁货物的贸易方式为“一般贸易”。 ()
第二节 完型填空
阅读下面短文，从短文后所给各题的四个选项(A、B、C和D)中选出能填入相应空白处的最佳选项。
One day a police officer managed to get some fresh mushrooms(蘑菇). He was so 【B1】 what he had bought that he offered to 【B2】 the mushrooms with his brother of fleer. When their breakfast arrived 【B3】 ,each officer found some mushrooms on his plate.
"Let the dog 【B4】 a piece first," suggested one 【B5】 officer then began to eat their meal, saying that the mushrooms had who was afraid that the mushrooms 【B6】 be poisonous.
The dog seemed to 【B7】 his mushroom and the officers a very strange 【B8】 quite pleasant taste.
An hour 【B9】 ,however, they were all astonished 【B10】 the gardener rushed in and said 【B11】 that the dog was dead. 【B12】 ,the officers jumped into their cars and rushed to the 【B13】 hospital. Pumps(洗胃器)were used and the officers had a very 【B14】 time get ting rid of the mushrooms that 【B15】 in their stomachs.
When they 【B16】 to the police station, they sat down and started to 【B17】 the mush room poisoning. Each man explained the pains that 【B18】 had felt and they agreed that 【B19】 had grown worse on their 【B20】 to the hospital. The gardener was called to tell the way in which the poor dog had died. "Did it suffer much before death？ "asked one of the officers, feeling very pleased that he had escaped(避免)a painful death himself. "No,' the gardener looked rather surprised. "It was killed the moment a car hit it. "
【B1】
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