题目内容
A公司2010年12月1日购入的一项环保设备，原价为1 500万元，使用年限为10年，预计净残值为0，会计处理时按照双倍余额递减法计提折旧，税法规定按直线法计提折旧，使用年限、净残值同会计。2012年末企业对该项固定资产计提了60万元的固定资产减值准备，A公司所得税税率为25％。假定预计未来期间税前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，对于该项设备，A公司2012年度进行所得税处理时应确认()。
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甲公司拥有乙公司70％有表决权股份，能够控制乙公司的生产经营决策。20×9年9月甲公司以9 500万元将自产产品一批销售给乙公司。该批产品在甲公司的生产成本为8 500万元。至20×9年12月31日，乙公司对外销售了该批商品的50％。假定涉及商品未发生减值。两公司适用的所得税税率均为25％，且在未来期间预计不会发生变化。税法规定，企业的存货以历史成本作为计税基础。为此在合并财务报表中应确认()。
M: Yes, then another passenger also saw the money, and 1 gave him a half, but 1 didn't find that I lost the same amount of money until my returning home.
Q: What happened to the man？
(17)
听力原文：M: One of the most common questions we ask about people's behavior. is why. Why did she say this？ Why did he do that？ Sometimes the reason is obvious. For example, someone is driving down the street, the light turns red, and they stop, why？
W: Because they have to, legally I mean.
M: Exactly! In this case the reason is obvious, so usually we don't question it. But when the reason is not so obvious and especially when the behavior. could have negative consequences, we'll be more likely to feel a need to explain the cause of the behavior. Social psychologists have a term for this, for the process of explaining the causes of the behavior, it's called "causal attribution". And one theory suggests, there's a pattern in the way we go about attributing causes to people's behavior. According to this theory, there are two categories of reasons: internal factors and external factors. Again, Lisa, say you're driving down the road and all of a sudden some guy turns into the lane right in front of you, and you have to slam on your brakes to avoid an accident. How do you react？
W: I'll probably get very angry.
M: Because...
W: Well, he's not paying attention, he's a bad driver.
M: So you automatically attribute the driver's behavior. to an internal factor. He himself is to blame because he is careless.
W: So if I said it was because of heavy traffic or something, I'd be attributing his behavior. to an external factor, something beyond his control.
M: Good. Now how do we usually explain our own negative behavior？
W: We blame external factors.
M: That's right.
Questions 19 to 22 are based on the conversation you have just heard.
19.What is the main topic of the discussion？
20. According to the professor, when are people likely to try to explain someone else's behavior？
21. What does the man use the example of a driver who stops at a red light to demonstrate？
22. According to the discussion, how do most people explain their own negative behavior？
(23)
企业确认的递延所得税资产或递延所得税负债，均应构成利润表中的所得税费用。 ()
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