问题
多项选择题
负债的确认和清偿一般不影响所得税的计算，如企业的( )等负债的确认和偿还，不会影响企业的损益和应纳税所得额，未来期间计算应纳税所得时按照税法规定可于税前扣除的金额为零，即计税基础等于账面价值。
A．短期借款
B．应付票据
C．应付账款
D．预收账款
E．应付职工薪酬
答案
参考答案：A,B,C,D
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负债的确认和清偿一般不影响所得税的计算，如企业的( )等负债的确认和偿还，不会影响企业的损益和应纳税所得额，未来期间计算应纳税所得时按照税法规定可于税前扣除的金额为零，即计税基础等于账面价值。
A．短期借款
B．应付票据
C．应付账款
D．预收账款
E．应付职工薪酬
参考答案：A,B,C,D
| 阅读下列短文，从短文后各题所给的(A、B、C、D)四个选项中选出能填入相应空白处的最佳选项。 | ||||
| Juan Gomez wakes up at six o'clock every morning. He gets up, takes a 1 , gets dressed, and eats breakfast. After breakfast he 2 the newspaper until 7:15, then he leaves for work. He gets on the bus at the bus stop, rides it to University Avenue, 3 , and walks to his office. He works 4 five o'clock. He usually goes and plays basketball with friends after work. Then he goes home. Juan 5 a very boring life. | ||||
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