His final remarks didn’t make much impact on us.

1 .甲、乙两家企业是关联企业。2012年5月1日，乙企业从甲企业借款3000万元，期限半年，双方约定按照金融企业同类同期贷款年利率8%结算利息，乙企业无其他关联方债权性投资。乙企业注册资本为200万元，所有者权益构成为：实收资本200万元，资本公积100万元，未分配利润-50万元。则2012年不得扣除的关联方借款利息为（ ）万元。

A 0 B 72 C 88 D 120

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2 .某外国企业常驻代表机构从事服务业，在2012年发生如下支出：总机构直接支付给常驻代表机构雇员的工资80万元，购置固定资产发生支出120万元，发生交际应酬费15万元，以货币形式在境内进行公益性捐赠20万元，缴纳税收滞纳金30万元。税务机关采用按经费支出核定方式征收企业所得税，税务机关为其核定的利润率为15%。该代表机构应该缴纳企业所得税（　）万元。

A 4.45 B 10.08 C 12.42 D 67.19

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3 .She looked everywhere for her book but finally had to return home without it.

A lastly B at the end C in the end D at the last

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4 .She was so absorbed in her job that she didn’t hear anybody knocking at the door.

A attracted B interested C drawn D concentrated

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5 .Usually there is a substantial increase in the amount of mail during the Christmas season.

A subsequent B subtle C large D superficial

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7 .If a fever continues to exist, a doctor should be called since this may mean that a more serious infection is present.

A disappears B persists C perishes D vanishes

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8 .He paused for a moment, then continued speaking.

A sat B stood C shook D stopped

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9 .He proposed to her, but she turned him down.

A shifted B refused C altered D changed

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10 .There were no human beings on the earth during the Ice Age.

A Right B Wrong C Not mentioned

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