企业在进行资产减值测试时，下列各项中不属于预计资产未来现金流量的是( )。
A．资产持续使用过程中预计产生的现金流入
B．为实现资产持续使用过程中产生的现金流入所必需的预计现金流出
C．未来期间为实现现金流入交纳的所得税
D．资产使用寿命结束时，处置资产所收到或者支付的净现金流量
参考答案：C
解析： 预计资产未来现金流量不应包括所得税收付产生的现金流量，故应选C。
The other day, I happened to meet someone I hadn’t seen for many years. I couldn’t believe the change in him. In fact, he didn’t even seem like the ___16___ person. When I first knew Bill, back in college he was one of the most carefree(无忧无虑) people I had ever ___17___. Bill and I were in the same class in college, and ___18___ was never dull(枯燥的) when he was ___19___. With him there was one wild adventure (探险) after another. Sometimes I wonder how we ___20___ to study for our exams. Last week I was in Huston on business and I ran into Bill in the bar at the hotel. At first I wasn’t ___21___ sure it was him. Was this short-haired businessman really the same person? I wasn’t really sure until I came near him but it indeed was Bill. Now he works for a bank. He talked most of the evening about his job, his new car and his house. How he had changed! Back when we were in college, the ___22___ thing Bill cared about was possessions(财物). Now they seemed to be his main ___23____. I suppose it’ s ____24____ to expect people to remain the same, especially when I have changed so much myself. But I must say that I enjoyed the old Bill much more than the new one. Maybe he ___25____ the same way about me.
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