问题
多项选择题
按照准则规定,在确认递延所得税资产时,可能计入的项目有()。
A.所得税费用
B.预计负债
C.资本公积
D.商誉
E.应收账款
答案
参考答案:A, C, D
解析:
在确认递延所得税资产的同时,一般情况下计入所得税费用;在直接计入所有者权益的交易中,计入资本公积;在企业合并中,应计入商誉。
[该题针对“递延所得税资产的确认和计量”知识点进行考核]
按照准则规定,在确认递延所得税资产时,可能计入的项目有()。
A.所得税费用
B.预计负债
C.资本公积
D.商誉
E.应收账款
参考答案:A, C, D
解析:
在确认递延所得税资产的同时,一般情况下计入所得税费用;在直接计入所有者权益的交易中,计入资本公积;在企业合并中,应计入商誉。
[该题针对“递延所得税资产的确认和计量”知识点进行考核]
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As my train was delayed for two hours, I had plenty of time to spare. After buying some magazines to read on the journey, I gave my wife a long-distance call. Then I 1 my way to the luggage office to collect my heavy suitcase. I had 2 it there three days before. There were quite a few people waiting, and I took out my wallet to find the receipt 3 my case. The receipt seemed not where I had placed it. No matter how 4 I searched, the receipt was nowhere to be found. When my turn came, I explained the situation sorrowfully to the assistant. The man looked me 5 as if to say he had heard this kind of story many times and asked me to tell him what my case looked like. I told him it was an old brown-looking object no different 6 the many cases I could see in his office. The assistant then told me to 7 a list of what was in the case. If it was correct, he said, I could take the case. I tried to remember all the things I had hurriedly 8 into the case and wrote them down as they came to me. After I had done this, I went to 9 round the office. There were hundreds of cases there. For one fearful moment, it came to my mind that if someone had found the receipt he could have easily taken the case already. This had not happened fortunately, for I found the case 10 in the corner. After examining the.things inside, the assistant was satisfied that it was mine, and told me I could take it. | |||
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