2010年7月10日，某企业购入一项可供出售金融资产，取得成本为500万元，2010年12月31日其公允价值为400万元。所得税税率为25％。2010年年末该项金融资产对所得税影响的会计处理为（ ）
A．应确认递延所得税负债25万元
B．应确认递延所得税资产25万元
C．应转回递延所得税资产25万元
D．应转回递延所得税负债25万元
参考答案：B
| 完形填空。 | ||||
| Today is March 7th, and tomorrow is 1 . Doris wants 2 her mother something. She 3 10 dollars. She is thinking about 4 . She thinks and thinks. Then she has an 5 . "I can buy a card 6 my dear mother." Doris goes to a supermarket and buys a beautiful card. She 7 some words on it. She shows it to her mother and says, "Here is a card for you, Mum." Her mother is 8 happy. " 9 , Doris." She says. Doris is 10 , too. | ||||
|