【单选题】甲公司2018年1月1日开始对一套生产线计提折旧,其实际成本为120万元,估计无残值。甲公司计划使用5年,按照双倍余额递减法计提折旧,而税法规定按4年计算,采用平均年限法计提折旧,假设其他方面甲公司不存在差异。2018年甲公司税前会计利润为100万元,所得税税率25%,则甲公司应作调整分录如下:
A.
借:所得税费用 250,000 递延所得税资产 45,000 贷:应交税费—应交所得税 295,000
B.
借:应交税费—应交所得税 295,000 贷:所得税费用 250,000 递延所得税资产 45,000
C.
借:所得税费用 295,000 贷:应交税费—应交所得税 250,000 递延所得税负债 45,000
D.
借:所得税费用 295,000 贷:应交税费—应交所得税 295,000
【单选题】患者王某,男,62 岁,以呼吸困难、嘴唇发绀、烦躁不安面急诊入院,入院诊断为风湿性心脏病合并心力衰竭。为了缓解症状,惠者应采用的体位是
D.
拾高床头70-80"膝下支架抬起15-20度
【单选题】You were stupid to climb the tree. You __________ hurt yourself.
【单选题】You were stupid to go skiing there - you______broken your leg.
【单选题】Which of the following are not the exceptions for application of IFRS 13?
A.
Share-based payment transactions within the scope of IFRS 2 Share-based Payments
B.
Hedge instruments within the scope of IFRS 9 Financial Instruments
C.
Leasing transactions within the scope of IAS 17 Leases
D.
Net realizable value of inventories within the scope of IAS 2 Inventories
【多选题】用双倍余额递减法计提折旧,假如折旧年限为N,那么在前N-2年中,年折旧率为 [填空(1)] 最后两年折旧额 [填空(2)]
【单选题】患者王某,男,62岁,以呼吸困难、嘴唇发绀、烦躁不安而急诊入院,入院诊断为风湿性心脏病合并心力衰竭,为了缓解症状,患者应采用的体位是
D.
抬高床头70°-80°,膝下支架抬起15°-20°
【单选题】You were stupid to try climbing up there. You ______ yourself.
【简答题】小区制采用的技术核心是:足够远的两个小区,可以使用相同的频率,该技术称为 。