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【简答题】

In Britain, Boxing Day is usually celebrated on December 26th , which is the following day after Christmas Day . However , strictly speaking, Boxing Day is the first weekday after Christmas . Like Christmas Day, Boxing Day sings a public holiday . This means it's a non - working day in the whole of Britain . When Boxing Day falls on a Saturday or Sunday , the following Monday is the public holiday . The exact origin (起源) of the holiday is unclear . One of the thoughts is that during the Middle Ages , when great sailing ships were setting off to discover new land , a Christmas Box was placed by a priest( 神父 )on each ship . Those sailors who wanted to ensure a safe return would drop money into the box . It was sealed up and kept on board until the ship came home safely . Then the box was handed over to the priest in the exchange for the saying of a Mass of thanks for the success of the sailing . The priest wouldn't open it to share the contents with the poor until Christmas . One more thought is about the “ Alms Box ” placed in every church on Christmas Day . Worshippers (做礼拜的人) put gifts for the poor into it . These boxes were always opened the day after Christmas , that is why that day became known as Boxing Day . Today , many businesses , organizations and families try to keep the traditional spirit of Boxing Day alive by donating (捐赠) their time , services and money to aid Food Banks , providing gifts for the poor , or helping families in need . Besides , spending time with family and shopping are popular Boxing Day activities now .

题目标签:礼拜捐赠
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【多选题】下列符合救灾捐赠管理规定的是( )。

A.
街道或居委会可以根据灾情自发组织救灾捐赠活动
B.
公募基金会在募捐到自然灾害捐赠款后,拿出一部分捐款作为该基金会的原始基金
C.
发生重大自然灾害时,如A省还未组织救灾捐赠活动,8省则可去A省组织救灾捐赠活动
D.
捐赠人向某省红十字分会捐赠5万元人民币救灾款,要求该分会出具符合国家账务、税收管理规定的接收捐赠凭证
E.
某企业向某红十字分会捐赠10万元用于受灾地一小学兴建校舍,后该企业要求该红十字分会向其汇报捐赠款是否落实到兴建校舍的用途

【单选题】企业接受的现金捐赠,应计人( )。

A.
资本公积
B.
营业外收入
C.
盈余公积
D.
未分配利润

【单选题】捐赠精子者,对出生的后代

A.
有对后代教育义务,没有任何权利
B.
不承担任何义务,有享受赡养权利
C.
不承担任何义务,没有任何权利
D.
不承担任何义务,有认亲权利
E.
不承担任何义务,有索取报酬权利

【单选题】纳税人发生的下列捐赠中,不允许在税前扣除的是(  )。

A.
通过红十字会对地震灾区的物资捐赠
B.
直接对福利院的捐款
C.
通过县政府对某小学的捐款
D.
通过政府部门捐款给西部地区用于道路修建