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【单选题】
甲公司拥有乙公司80%的有表决权股份，能够控制乙公司财务和经营决策。2010年6月1日，甲公司将本公司生产的一批产品出售给乙公司，售价为400万元，成本为250万元。至2010年12月31日，乙公司已对外售出该批存货的40%，当日，剩余存货的可变现净值为200万元。甲公司、乙公司适用的所得税税率均为25%。不考虑其他因素，则甲公司在编制合并财务报表对上述交易进行抵销时，在合并财务报表层面应确认的递延所得税资产为（）万元。A.
10
B.
12．5
C.
22．5
D.
37．5
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【单选题】When the machinery spaces are in the periodic unmanned condition, ____ shall be immediately available and on call to attend the machinery space
A.
the chief engineer
B.
the designated engineer from shipyard
C.
the designated duty officer in charge of the engineering watch
D.
the designated surveyor from classification society
【单选题】Everyone stood up______ the hero came into the lecture hall.
A.
while
B.
instant
C.
every time
D.
immediately
【单选题】Mr. Green ______ goes to the park for a walk with some friends after supper.
A.
frequently
B.
immediately
C.
finally
D.
completely
【单选题】These natural disasters have warned us that everyone should start to protect the_________ immediately.
A.
amusement
B.
development
C.
environment
D.
government
【单选题】If a crew member is exposed to phenol by way of skin or eye contact, you should IMMEDIATELY ______.
A.
administer oxygen
B.
treat victim for shock
C.
flush skin and eyes with water
D.
give victim stimulant
【简答题】______在《新青年》杂志发表随感录,针对当时的讽刺画提出批评,并指出“美术固然须有精熟的技工,但尤须有进步的思想与高尚的人格。”
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