某企业采用资产负债表债务法对所得税进行核算，适用的所得税税率为33%。2007年年初递延所得税资产的借方余额为100万元，2007年末该企业一项固定资产的账面价值为100万元，计税基础为90万元；一项无形资产的账面价值为300万元，计税基础为420万元。假定不考虑其他因素。2007年“递延所得税资产”的发生额为( )万元。
A．0
B．57．1(借方)
C．39．6(借方)
D．60．4(贷方)
参考答案：D
解析： 固定资产的账面价值大于计税基础，形成应纳税暂时性差异，应确认递延所得税负债，不影响递延所得税资产的金额。因无形资产的账面价值小于计税基础，应确认递延所得税资产120×33%＝39.6(万元)，即2007年末递延所得税资产的借方余额应为39.6万元，所以2007年的发生额＝39.6-100＝-60.4(万元)(贷方)。
第II 卷（共35分） 第一部分任务型阅读（共10小题；每小题1分，满分10分） 请认真阅读下列短文，并根据所读内容在文章后表格中的空格中填入最适当的单词。每空格1个单词。 Homework is a great way for kids to develop independent, lifelong learning skills, so here are some general homework tips for parents: ● Make sure your child has a quiet, well-lit place to do homework. Avoid having your child do homework with the television on or in places with other distractions, such as people coming and going. ● Make sure the materials your child needs, such as some paper, pencils and a dictionary, are available. Ask your child if special materials will be needed for some projects and get them in advance. ● Help your child with time management. Establish a set time each day for doing homework. Don’t let your child leave homework until just before bedtime. Think about using a weekend morning or afternoon for working on big projects, especially if the project involves getting together with classmates. ● Be positive about homework. Tell your child how important school is. The attitude you express about homework will be the attitude your child acquires. ● When your child asks for help, provide guidance, not answers. Giving answers means your child will not learn the material. Too much help teaches your child that when the going gets rough, someone will do the work for him or her. Cooperation with the teacher. It shows your child that the school and home are a team. Follow the directions given by the teacher. ● Reward progress in homework. If your child has been successful in homework completion and is working hard, celebrate that success with a special event (e.g. pizza, a walk, a trip to the park) to reinforce the positive effort. Title: (76) ____________ for parents on their children’s homework
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