单项选择题

in china nowadays a lot of people are getting used to sharing the cost of the meal equally between them,(),as we say.

A.to foot a bill
B.to buy a round
C.to go Dutch
D.to go to Dutch


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1.单项选择题

—Andy,()?
—Oh,that’s my father! And beside him ,my mother.

A.what is the person over there
B.who’s talking over there
C.what are they doing
D.which is that

3.单项选择题In our university,library books()in two months.

A.must retum
B.will retum
C.return
D.must be retumed

5.单项选择题Milroy Company earnings before interest,taxes,depreciation,depletion and amortization is $2,000,000in 2018.Milroy’s gross receipts have always exceeded $40,000,000.Milroy’s interest expense is $800,000.Which of the follow is correct?()

A.Milroy can deduct $800,000of interest expense
B.Milroy can deduct $600,000of interest expense and can carry forward the remaining $200,000indefinitely
C.Milroy can deduct $600,000of interest expense and the remaining $200,000can not be carried forward
D.Milroy can deduct $600,000of interest expense and can carry back the remaining $200,0003years
E.Milroy cannot deduct any interest expense

7.单项选择题Which of the following statements pertaining to acquiescence and nonacquiescence is not true?()

A.Acquiescence means the IRS will follow the decision of the court in cases
B.An announcement of nonacquiescence would prevent a taxpayer with similar circumstances from following that court decision
C.The IRS may issue an acquiescence or nonacquiescence to opinions of the Tax Court and other federal court decisions
D.An announcement of acquiescence may be withdrawn,modified or reversed

9.单项选择题Which of the following taxes paid by Trevor Products,Inc.can be deducted during 2018? I.Real estate taxes. II.Sales tax on purchase of new equipment.()

A.Only statement I is correct
B.Only statement II is correct
C.Both statements are correct
D.Neither statement is correct