问题 单项选择题

甲公司2007年年末递延所得税资产科目借方余额为72万元(均为固定资产后续计量对所得税的影响),适用的所得税率为33%,2008年起适用的所得税税率改为25%(非预期税率变动),甲公司预计会持续盈利,并且能够获得足够的应纳税所得额。2008年末固定资产账面价值为6 000万元,计税基础6 600万元;2008年确认因销售商品提供售后服务的预计负债100万元,年末预计负债的账面价值为100万元,计税基础为零,则甲公司2008年末递延所得税资产科目的借方余额为( )万元。

A.103

B.150

C.175

D.231

答案

参考答案:C

解析: 固定资产的账面价值小于计税基础,预计负债的账面价值大于计税基础均应确认递延所得税资产。2008年年末可抵扣暂时性差异的余额=(6 600-6 000)+(100-0)=700(万元)2008年末递延所得税资产科目的借方余额=700×25%=175(万元)

阅读理解

America is growing older. Fifty - eight years ago, only 4 out of every 100 people in the United States were 65 or older. To day, 10 out of every 100 Americans are over 65. The aging of the population will affect(影响)American society in many ways—education, medicine, and business. Quietly, the graying of America has made us a very different society—one in which people have a quite different idea of what kind of behavior(行为) is suitable(合适)at various , ages.

  A person s age no longer tells you anything about his/her social position, marriage or health. There’s no longer a particular year in which one goes to school or goes to work or gets married or starts a family. The social clock that kept us on time and told us when to go to school, get a job, or stop working isn’t as strong as it used to be. It doesn’t surprise us to hear of a 29 - year - old university president or a 35 - year -old grandmother, or a 70 year - old man who has become a father for the first time. Public ideas are changing.

  Many people say, “I am much younger than my mother— or my father— was at my age. ”No one says“Act your age” any more. We’ve stopped looking with surprise at older people who act in youthful ways.

小题1:It can be learnt from the text that the aging of the population in America ________ .

A.has made people feel younger

B.has changed people’s social position

C.has changed people’s understanding of age

D.has slowed down the country’s social development小题2:The underlined word “one” refers to ________ .

A.a society

B.America

C.a place

D.population小题3:“Act your age” means people should ________ .

A.be active when they are old

B.do the right thing at the right age

C.show respect for their parents young or old

D.take more physical exercise suitable to their age小题4:If a 25 - year - old man becomes general manager of a big firm, the writer of the text would most probably consider it ________ .

A.normal

B.wonderful

C.unbelievable

D.unreasonable

单项选择题