下列有关所得税的说法中，正确的有（）。
A.当资产的计税基础小于账面价值时需要确认递延所得税资产
B.因集团内部债权债务往来在个别报表中形成的递延所得税在合并报表中应该抵销
C.期末因税率变动对递延所得税资产的调整均应计入所得税费用
D.直接计入所有者权益的递延所得税资产或递延所得税负债不影响所得税费用
参考答案：B, D
解析：选项A，一般情况下资产的计税基础小于账面价值时产生应纳税暂时性差异，需要确认递延所得税负债；选项C，期末因税率变动对递延所得税资产的调整一般情况下应计入所得税费用，但与直接计入所有者权益的交易或事项相关的递延所得税资产或递延所得税负债计入所有者权益。
| Society can be broken up into three classes: the Elite, the Meek and the Masses. The Elite are (51) of the top 10% of society, those that don’t need anyone’s help (52) tcomes to get ting what they want. They have the status, the money, the power, and the respect to (53) whatever they need．In spite of the fact that they enjoy the upper hand, people outside of this class will still go to great (54) to help them even further. The Meek are comprised of the bottom 10X of society, those who need our help, and badly at that. But (55) so many of us are eager to get in well with the Elite, few actually care enough to provide any (56) to the Meek. The Masses are the largest class, (57) up the middle 80% between the Meek and the Elite. Most of the Masses could use some help getting by, and (58) it would usually improve their lives considerably, but they (59) get it. Why do most people would rather help the Meek or the Elite Because they are (60) with instant gratification or the anticipation of future benefits. We rarely help the Masses because there is nothing really in it for us, and this shows humanity’s true colors. |
A．when
B．whenever
C．if
D．even if