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【单选题】
甲公司2016年年初递延所得税负债的余额为330万元,递延所得税资产的余额为165万元。假设甲公司未来期间会产生足够的应纳税所得额用以抵扣可抵扣暂时性差异。2016年当期另发生下列暂时性差异:(1)以公允价值计量且其变动计入当期损益的金融资产账面价值大于计税基础100万元;(2)预计负债账面价值大于计税基础80万元;(3)以公允价值计量且其变动计入其他综合收益的金融资产账面价值大于计税基础120万元,该以公允价值计量且其变动计入其他综合收益的金融资产没有计提相关减值。已知该公司截至当期所得税税率始终为15%,从2017年起该公司不再享受所得税优惠政策,所得税税率将调整为25%,不考虑其他因素,甲公司2012年的递延所得税费用发生额为( )万元。
A.
145
B.
275
C.
115
D.
-115
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参考答案:
举一反三
【单选题】What did the objects placed on the either side of the stage represent?
A.
Two actors.
B.
Two homes.
C.
Two towns.
D.
Two street corners.
【判断题】Personal thanks to the author’s parents, siblings, spouse or children can be found at the end of this section.
A.
正确
B.
错误
【简答题】在下列横线中填:A替硝唑 、B阿莫西林、C 甲氧苄啶、D青霉素钾、E利福霉素。____杀菌作用较强,口服易吸收的β-内酰胺类抗生素,____是一种抗结核药物,____抗滴虫用药,____与磺胺甲恶唑合用能使后者作用增强 ,____是一种天然的抗菌药,对酸不稳定,不可口服。
【单选题】At the very beginning,the author’s parents didn’t permit him to go into music because _______。
A.
they didn't like music
B.
they didn’t have enough money to support their family
C.
his grandfather was ill
D.
his grandfather earned little as a musician teacher
【判断题】The author’s parents didn’t take care of her grandmother because they were busy with their work.
A.
正确
B.
错误
【判断题】Personal thanks to the author’s parents, siblings, spouse or children can be found at the end of this section.
A.
正确
B.
错误
【单选题】根据下列选项,回答 107~110 题:
A.
磺胺嘧啶
B.
头孢氨苄
C.
甲氧苄啶
D.
青霉素钠
E.
氯霉素 第 107 题 杀菌作用较强,口服可吸收的β-内酰胺类抗生素素( )。
【单选题】A chart projection depicting the poles and a small area on either side of a connecting meridian, that is sometimes used for star charts, is the ______.
A.
azimuthal gnomonic projection
B.
Lambert conformal projection
C.
transverse Mercator projection
D.
polyconic projection
【单选题】杀菌作用较强,口服可吸收的β-内酰胺类抗生素
A.
磺胺嘧啶
B.
头孢氨苄
C.
氯霉素
D.
青霉素钠
【简答题】What did the author’s parents think of his performance? (Para. 13)
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