某公司2008年12月31日一项固定资产的账面价值为10万元(税法认定_爱下问搜题

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问题单项选择题

某公司2008年12月31日一项固定资产的账面价值为10万元(税法认定的账面余额)，重估的公允价值为20万元，会计和税法都规定按直线法计提折旧，剩余使用年限为5年，无残值。会计按重估的公允价值计提折旧，税法按账面价值计提折旧。则2010年该固定资产的计税基础为______

A．8万元
B．3.2万元
C．6万元
D．2.4万元

答案

参考答案：C

解析：[考点] 本题考查资产的计税基础。
按税法规定该固定资产账面余额为10万元，采用直线法计提折旧，剩余使用年限为5年，每年折旧额为10÷5=2(万元)，因此2010年末计税基础为10-4=6(万元)。

完形填空

阅读下面短文，掌握其大意，然后从各题所给的四个选项（A、B、C、D）中，选出最佳选项，并在答题纸上将选项标号涂黑。
On the night of my birthday, I went to the nearest drug store to buy vitamins. it was my birthday, I was feeling and a bit lonesome. Maybe I my dad who had passed away four years ago. I just wanted him to be me that day. On my way to the drug store, I was .Once I arrived there, I cleaned my cheek up from the tears and tried to smile when I the vitamin my mom wanted to buy. While I was waiting, I looked the building and my eyes caught a glimpse of a(n) next to the door. She was with her kid, a cute little boy. They were sitting on the street and that kid just wore a(n) T-shirt. I realized it was yet. I felt sorry for them. When I paid for my , I glanced at them and started to have an . “Why don’t I donate some of my ? It’s my birthday,” I thought to myself. I had to something with another that day. Yeah, I decided, I have to do that. I went home in a hurry. I was so to look for some of my smaller clothes.
At home, I told my mom what I had and told her my idea. My mom me and helped me look for some clothes. I returned to the drug store. There, I didn't hand the clothing over myself. I wanted it to be a to that kid. So I asked someone to hand the clothes , then I left that place. But once I went, I heard someone yell "thank you" and I hoped it was for me.
On the road, my heart was overwhelmed with a lot of happiness and warmth. I felt glad that I could share something on my birthday and that was a big gift for me.

A．Even though

D．policewoman

C．experienced

A．disappointed

单项选择题

位住房贷款，无贷款抵押的另加（）个百分点。

A.0.79

B.0.89

C.0.99