单项选择题

根据《中华人民共和国企业所得税法》和有关文件的规定，关于判断来源于中国境内、境外的所得的说法中，错误的是( )。

A.销售货物所得，按照交易活动发生地确定
B.提供劳务所得，按照劳务发生地确定
C.股息、红利等权益性投资所得，按照分配所得的企业所在地确定
D.权益性投资资产转让所得，按照投资方企业所在地确定
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单项选择题
下列项目中，属于预防性支出的是( )。
A.卫生支出
B.司法支出
C.社会福利支出
D.文教支出
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听力原文：M: Hi, Sarah. What's up?W: Oh, hi. I just got out of a history class, I had to give a presentation.M: How did it go?W: Terribly. I'm sure I made a fool of myselF.M: Why? Weren't you prepared?W: No, it's not that. just get so embarrassed and nervous whenever I have to speak in front of a group of peoplE.I stand up and my face gets red anD...then I get even more nervous because I know everyone can see me blushing.M: It is not so bad to blush.W: But it happens all the timE.If the professor asks a question and I know the answer, I'll blush like crazy if he calls on mE.Doesn't that ever happen to you?M: No, not really. Maybe you should try to forget about the peoplE.Look at something else in the room, like the exit sign.W: I guess I could try that. But I doubt that it'll help.M: You know we talked about this in psychology class. Blushing, even though it's involuntary, is more or less a learned behavior.W: What do you mean?M: Oh, children hardly ever blush at all. And, among adults, supposedly women blush more than men.W: I wonder why.M: I don't know. But I had a friend in high school, Brian Smith. It was really easy to make him blush. He turned red whenever a waitress would ask him for his order.W: I'm not that baD.Well, I've got to get going for my next class. I'll talk to you later.(20)A.She felt embarrassed in class.B.She had not completed her assignment.C.Her presentation received a poor gradE.D.She was unable to attend her psychology class.
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