题目内容

甲企业采用资产负债表债务法核算所得税，上期适用的所得税税率为15％，“递延所得税资产”科目的借方余额为540万元，本期适用的所得税税率为25％(非预期税率)，本期计提无形资产减值准备3 720万元，上期已经计提的存货跌价准备于本期转回720万元，假定不考虑除减值准备外的其他暂时性差异，未来可以取得足够的应纳税所得额用于抵扣可抵扣暂时性差异，则本期 “递延所得税资产”科目的发生额为()万元。

A. 贷方1 530
B. 借方1 638
C. 借方1 110
D. 贷方4 500

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The author is convinced that the eyes are______.

A. of extreme importance in expressing feeling and exchanging ideas
B. something through which one can see a person's inner world
C. of considerable significance in making conversations interesting
D. something the value of which is largely a matter of long debate

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A公司于2010年12月31日购入价值1 000万元的设备一台，当日达到预定可使用状态。假定会计上采用直线法计提折旧，预计使用年限5年，无残值，因该设备常年处于强震动、高腐蚀状态，税法规定允许采用加速折旧的方法计提折旧，该企业在计税时采用年数总和法计提折旧，折旧年限和净残值与会计相同。2012年末，该项固定资产未出现减值迹象。适用所得税税率为25％，无其他纳税调整事项，则2012年末递延所得税负债的余额是()万元。

A. 50
B. -60
C. 60
D. -50

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According to the passage, the actions of the customers of Mrs. Vaught's bank were influenced chiefly by the______.

A. ease with which they could obtain their money
B. confidence demonstrated by other customers of the bank
C. confidence that Mrs. Vaught demonstrated
D. failure of several other banks to open

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The essential cause of a run on a bank is______.

A. loss of confidence
B. lack of sufficient funds
C. crowds of people
D. inefficient tellers

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A. 贷方1 530 B. 借方1 638 C. 借方1 110 D. 贷方4 500

The author is convinced that the eyes are______.

According to the passage, the actions of the customers of Mrs. Vaught's bank were influenced chiefly by the______.

The essential cause of a run on a bank is______.

A. 贷方1 530
B. 借方1 638
C. 借方1 110
D. 贷方4 500