问题 阅读理解

 We can make mistakes at any age. Some mistakes we make are about money, but most mistakes are about people. “Did Jerry really care when I broke up with Helen?” “When I got that great job, did Jim, as a friend, really feel good about it? Or did he envy my luck?” “And was Paul friendly just because I had a car?” When we look back, doubts like these can make us feel bad.

But when we look back, it is too late.

Why do we go wrong about our friends, or our enemies? Sometimes what people say hides their real meanings. And if we do not really listen, we miss the feeling behind the words. Suppose someone tells you, “You're a lucky dog!”(你真幸运!) Is he really on your side? If he says, “You're a lucky guy(人,家伙)!”,that is being friendly. But “a lucky dog”, there is a bit of envy in those words. What he may be saying is that he does not think you deserve your luck.

“Just think of all the things you have to be thankful for” is another phrase that says one thing means another. It could mean that the speaker is trying to get you to see your problem. But this phrase contains the thought that your problem is not at all important.

How can you tell the real meaning behind someone's words? One way is to take a good look at the person talking. Do his words fit the way he looks? Is what he says shown by the tone of voice? The look in his eyes? Stop and think. The minute you spend thinking about the real meaning of what people say to you may save your another mistake.

小题1:When the writer recalls(回想) some of the things that happened between him and his friends, he _______.

A.feels happy, thinking how nice his friends were to him

B.feels he might not have understood his friends' true feelings

C.think it a mistake to have broken up with his girl friend

D.is sorry that his friends let him down小题2:When the writer talks about someone saying, “You're a lucky dog!”, he is saying that _______.

A.the speaker is just friendly

B.this sentence suggests the same as “You're a lucky guy!”

C.the word “dog” should not be used to apply to people

D.sometimes the words show that the speaker is a bit envious小题3:This passage tries to tell you how to _______.

A.avoid(避免) mistakes about money and friends

B.get an idea of friendly people

C.avoid mistakes in understanding what people tell you

D.keep people friendly without trusting them

答案

小题1:B

小题2:D

小题3:C

小题1:由文章第一段和第二段“But when we look back, it is too late.”可知。

小题2:由文章第三段“There is a bit of envy in those words.”可知。

小题3:推测文章的写作意图。

选择题
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20×6年度的所得税费用(或收益);