问题 填空题

目前,规模最大、用户最多的互联网络是  【17】  ,它是集各类信息资源为一体的数据资源网。

答案

参考答案:(17) Internet

解析:解析:Internet的中文名称叫“因特网”。

问答题

甲公司20×6年12月31日有关资产、负债的账面价值与其计税基础如下表所示。

资产、负债的账面价值与计税基础表

20×6年12月31日

项目账面价值计税价值暂时性差异
应纳税暂时性差异可抵扣暂时性差异
交易性金融资产1200900
应收账款15001800
存款50005600
可供出售金融资产30001400
长期股权投资
投资性房地产120009000
固定资产3000026000
无形资产60009000
应付利息15000
预收款项9000
合计××

其他资料如下:
(1)20×6年年初,甲公司递延所得税资产的余额为1350万元,递延所得税负债的余额为2060万元。
(2)上述长期股权投资系甲公司向其联营企业投资,初始投资成本为2000万元,因采用权益法而确认的增加长期股权投资账面价值为1600万元,其中,因联营企业实现净利润而增加的金额为1000万元,其他权益变动增加额为600万元,未发生减值损失。该联营企业适用的所得税税率与甲公司相同,均为25%,预计未来所得税税率不会发生变化,甲公司对该项长期股权投资意图为长期持有,并无计划在近期出售。
(3)甲公司20×6年度实现的利润总额为9000万元,其中,计提应收账款坏账损失 200万元,转回存货跌价准备350万元;对联营企业投资确认的投资收益400万元;赞助支出100万元;管理用设备的折旧额高于可税前抵扣的金额为1000万元;无形资产中的开发成本摊销为200万元,按照税法规定当期可税前抵扣的金额为300万元。
本年度资产公允价值变动净增加3000万元,其中,交易性金融资产公允价值减少100万元,当年取得的可供出售金融资产公允价值增加800万元,投资性房地产公允价值增加 2300万元。
(4)假定:①甲公司未来持续盈利并有足够的纳税所得抵扣可抵扣暂时性差异,除上述各项外不存在其他纳税调整事项;②甲公司对其所持有的投资性房地产采用公允价值模式进行后续计量;③上述无形资产均为当年年末新增的可资本化的开发支出,按照税法规定资本化的开发支出可以加计扣除;④税法规定公司按照准则规定所计提的资产损失准备以及转回均不计入应纳税所得额,按照权益法确认的投资收益也不计入应纳税所得额,赞助支出不得从应纳税所得额中扣除。
要求:

计算甲公司长期股权投资的账面价值和计税基础,并填入上表相关项目中;

问答题

Custom has not commonly been regarded as a subject of any great moment.

It is the inner working of own brains that we feel to be uniquely worthy of investigation but, custom, we have a way of thinking, is behavior at its most commonplace. As a matter of fact, it is other way around. (46) Traditional custom, taken the world over, is a mass of detailed behavior more astonishing than what any one person can ever evolve in individual actions, no matter how unusual and abnormal. Yet that is a rather trivial aspect of the matter. The fact of fist-rate importance is the predominant role that custom plays in experience and in belief, and the very great varieties it may manifest.

No man ever looks at the world with primitive and unchanged eyes. He sees it edited by a definite set of customs and institutions and ways of thinking. (47) Even in his philosophical probing(探测术) he cannot go behind these stereotypes; his very concepts of the true and the false will still have reference to his particular traditional customs. John Dewey has said in all seriousness that the part played by custom in shaping the behavior of the individual, as against any way in which we can affect traditional Custom, is as the proportion of the total vocabulary of his mother tongue against those words of his own baby talk that are taken up into the vernacular(本国的)of his family. (48) When one seriously studies the social orders that have the opportunity to develop autonomously, the figure becomes no more than an exact and matter-of-fact observation.

(49) The life history of the individual is first and foremost an accommodation to the patterns and standards traditionally handed down in his community. From the moment of his birth, the customs into which he is born shape his experience and behavior. By the time he can talk, he is little creature of his culture, and by the time he is grown and able to take part in its activities, its habits are his habits, its beliefs his beliefs, its impossibilities his impossibilities. (50) Every child that is born into his group will share them with him and no child born into one on the opposite side of the globe can ever achieve the thousandth part. There is no social problem which is more responsible for us to understand than this of the role of custom. Until we are intelligent as to its laws and varieties, the main complicating facts of human life must remain unintelligible.

(48) When one seriously studies the social orders that have the opportunity to develop autonomously, the figure becomes no more than an exact and matter-of-fact observation.