问题 阅读理解
任务型阅读。
    While being laid off and entering into retirement are far from the same, they both often leave one half of a couple with extra time on their hands, and plenty of pent-up(被压制的) energy that their significant other, coming home after a long day at work, can't handle.
WSJ.com recently wrote an article that shared a few words of wisdom on how to deal with this situation. Here are a few of their tips:
1. Be nice to each other and have a positive attitude.
   As hard as it may be, try to not be discouraged during the job search and make sure to support your spouse(配偶). If one of you says something negative, the other should try to come back with a positive. And don't forget, compliments can go a long way.
2. Encourage your partner to take up a hobby, get a side job or join a club.
    
Typically, people work an average of forty hours a week, eight to nine hours a day. So is it any wonder that someone suddenly unemployed might go crazy with all that free time?
In order to squash the boredom before it begins, encourage your partner to stay as busy as possible. Stay healthy and join a sports team, or learn how to cook (this benefits your spouse as well).
    Another option is taking up a side job serving food or working as a sales associate. This will allow your sweetie to interact with other people as well as earn some money. But, of course, new hobbies shouldn't take up the time needed to continue the job hunt.
3. Encourage them to continue their existing friendships and to foster(培养) new ones.
    As WSJ.com points out, those who recently lost their jobs are sometimes embarrassed and therefore shut out family and friends. They might cling(依靠)to their partners for support. Tell your wife or husband to talk to their families and friends. They know and love them, and can be a good support system (rather than a support group of one: you).
4. Give each other a little space before and after "couple time."
    You may be happy to spend time with your significant other but need a little alone time after working all day. To the recently laid off: let your partner settle down, drink a beer, and watch a little television before you bombard (发出连珠炮似的问题)him with your idea to go skydiving or white water rafting. You may have an endless amount of pent up energy, but they probably need some space to relax.
5. Trust each other.
    When everything is going great, it's easy to be happy and to trust your partner is doing everything he should. It's not nearly as simple when half of your income is gone. Stand by each other as a couple and trust that each of you is doing everything necessary to get another job.    
                                        Title: 1.____ for How to Live with the Unemployed
Sub-titlesSpecific Information
1. Be nice to each other and have a positive attitude.

While hunting the job, never lose heart, 2._____ hard it may be.
Be sure to support your husband or wife in a(n) 3.____way throughout.

2. Encourage your partner to take up a hobby, get a side job or join a club.

Stay healthy and join a sports team, or learn how to cook, which is also of 4._____ to your spouse.
Take up such side jobs as working as a sales associate, 5.____your spouse not only to earn some money but also interact with other people.

3. Encourage them to continue their existing friendships and to foster new ones.

Tell your wife or husband to 6.____with his/her families and friends as well as you to win good support and pull through the 7.____of losing jobs in time.

4. Give each other a little space before and after "couple time."In face of being recently unemployed, your spouse is 8._____to need some space to relax, 9.____you may have an endless amount of pent up energy.

5. Trust each other.

Stand by each other as a couple and 10._____ on it that each of you is doing everything necessary to get another job.

答案

1.Tips/Suggestions   2.however    3.positive/active      4.benefit/value/importance    5.allowing        

6.communicate/interact/talk/chat  7.embarrassment/situation/difficulty    8.likely/sure/certain      

9.although/though       10.depend/count/rely

多项选择题

长江公司于2012年1月设立,采用资产负债表债务法核算所得税费用,适用的所得税税率为25%。该公司2012年度的利润总额为5000万元,当年发生的交易或事项中,会计规定与税法规定存在差异的项目如下:

(1)2012年3月15日,长江公司外购一栋写字楼并立即对外出租形成投资性房地产,该写字楼取得时成本为3600万元,长江公司采用公允价值模式进行后续计量,2012年12月31日,该写字楼的公允价值为3800万元。假定税法规定,该写字楼应采用年限平均法计提折旧,预计使用寿命为20年,预计净残值为0。

(2)按照销售合同规定,长江公司承诺对销售的X产品提供3年免费售后服务。长江公司2012年销售的X产品预计在售后服务期间将发生的费用为200万元,已计入当期损益。税法规定,与产品售后服务相关的支出在实际发生时允许税前扣除。长江公司2012年没有发生售后服务支出。

(3)2012年5月,长江公司自公开市场购入W公司股票,作为可供出售金融资产核算,取得时成本为1300万元,2012年12月31日该股票公允价值为1600万元,公允价值相对账面价值的变动已计入所有者权益,持有期间股票未进行分配。税法规定,该类资产在持有期间公允价值变动不计入应纳税所得额,待处置时一并计算应计入应纳税所得额。

(4)2012年1月1日,以3000万元的价格取得对乙公司30%的股权,能够对乙公司实施重大影响,2012年度,由于被投资单位实现净利润,长江公司确认了200万元的投资收益,该长期股权投资持有期间除确认投资收益外,未发生其他增减变动事项。

其他相关资料:

(1)假定未来期间长江公司适用的所得税税率不发生变化。

(2)长江公司预计未来期间能够产生足够的应纳税所得额以抵扣可抵扣暂时性差异。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

长江公司上述资产或负债在2012年12月31日的计税基础,下列说法中正确的有()

A.投资性房地产的计税基础为3465万元

B.预计负债的计税基础为0

C.可供出售金融资产的计税基础为1600万元

D.长期股权投资的计税基础为3200万元

E.长期股权投资的计税基础为3000万元

填空题