问题 阅读理解

阅读理解。

     One day, when my wife and I were leaving a restaurant, I heard a man's voice from a car in the car-park.

After a quick look at the ear, I noticed the Pennsylvania license plate (牌照) at once, so I knew they had come

from far away. The young man had his head partly out of the window and spoke to me as I moved closer,

"Excuse me, my wife and I are trying to find a room for the night and every place in the area seems to be filled

up. Do you have any suggestions for us where we might find a room?"

     Well, that didn't surprise me. After all, it was the busy time of the year for tourism. As he spoke, I noticed

that his wife was pregnant (怀孕的). I told them that they should just keep searching (搜寻) and wished them

good luck in their search. The young husband didn't say any other word and backed out of the car-park and

headed off. We also got into our car and drove home.

     After a short drive, I couldn't get this young couple out of my mind. Here they were, traveling in a different

state, tired, the wife pregnant. It was at that moment that my wife told me we needed to go back and find that

couple. We went back and looked for them. We even went as fat as the mountain. I'm happy that this story had

a happy ending. We found them in the end, gave them a room, and now we are close friends.

1. The main problem the young couple had was that they couldn't _____.

A. find a place for the night

B. find a doctor

C. find their way

D. afford to stay at a hotel

2. When the writer told him to keep searching, the young husband _____.

A. was very happy

B. continued to ask other questions

C. thanked him and drove away

D. said nothing and drove away

3. We can reach a conclusion from the passage that _____.

A. the writer didn't agree with his wife

B. the writer's wife was a kind person as well

C. the writer had no trouble finding the young couple

D. the young couple found a room in a hotel in the end

答案

1. A 2. D 3. B

单项选择题

甲公司于2011年起执行新会计准则,每年按净利润的10%计提法定盈余公积。2011年度有关资料如下:
(1)从2011年1月1日起,所得税的核算由应付税款法改为资产负债表债务法。甲公司适用的所得税税率为25%。计提的各项资产减值准备作为暂时性差异处理,甲公司未来年度能够产生足够的应纳税所得额用以利用可抵扣暂时性差异。
(2)从2011年1月1日起,管理用设备的预计使用年限由12年改为8年,同时,将管理用设备的折旧方法由年限平均法改为双倍余额递减法,预计净残值为零。根据税法规定,管理用设备采用年限平均法计提折旧,折旧年限为12年,预计净残值为零。
上述管理用设备已使用3年,其账面原价为2400万元,累计折旧为600万元(未计提减值准备),预计净残值为零。
(3)从2011年起,甲公司试生产某种新产品(B产品),对生产B产品所需乙材料的成本采用先进先出法计价。
乙材料2011年年初账面余额为零。2011年第一、二、三季度各购入乙材料200公斤、300公斤、500公斤,每公斤成本分别为1000元、1200元、1250元。
2011年度为生产B产品共领用乙材料600公斤,发生人工及制造费用21.5万元,B产品于年底全部完工。但因同类产品已先占领市场,且技术性能更优,甲公司生产的B产品全部未能出售。甲公司于2011年年底预计B产品的全部销售价格为76万元(不含增值税税额),预计销售时所发生的税费为6万元。剩余乙材料的可变现净值为40万元。
(4)甲公司2011年度利润总额为7980万元。2011年度发生业务招待费100万元,按税法规定确定的允许抵扣的金额为60万元;国债利息收入为2万元;其他按税法规定不允许抵扣的金额为10万元(非暂时性差异)。除本题所列事项外,无其他纳税调整事项。
要求:根据上述资料,不考虑其他因素,回答下列问题。

甲公司2011年库存B产品和乙材料产生的递延所得税资产为( )万元。

A.2.5
B.7.5
C.5
D.9.9

单项选择题 A2型题