问题 单项选择题

选矿是从原矿中将有用矿物()出来的作业。

A.分离

B.分开

C.挑选

答案

参考答案:A

多项选择题

新华公司有关业务如下:

(1)2012年1月1日,新华公司为其200名中层以上管理人员每人授予100份现金股票增值权,这些人员从2012年1月1日起必须在该公司连续服务满3年,即可自2014年12月31日起根据股价的增长幅度获得现金,该增值权应在2016年12月31日之前行使完毕。2012年12月31日“应付职工薪酬”科目期末余额为7.7万元。2013年12月31日每份现金股票增值权公允价值为15元,至2013年年末有20名管理人员离开新华公司,新华公司估计未来一年中还将有10名管理人员离开。税法规定该股份支付在实际发生时允许从应纳税所得额中扣除。

(2)2012年新华公司发生研究开发支出70万元,其中50万元予以资本化;截至2012年10月20日,该项研发达到预定用途,预计使用年限为5年,采用直线法摊销,无残值。税法规定,企业费用化的研究开发支出按费用化金额的50%加计扣除,资本化的研究开发支出按资本化金额的l50%予以摊销。

(3)新华公司适用的所得税税率为25%,2012年期初递延所得税资产、递延所得税负债均无余额。2012年、2013年实现的会计利润均为800万元,不考虑其他纳税调整事项。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列有关2012年新华公司所得税会计处理中,正确的有()

A.2012年确认递延所得税资产1.925万元

B.2012年确认递延所得税资产4.7375万元

C.2012年应纳税所得额为796.45万元

D.2012年应纳税所得额为800万元

E.2012年所得税费用为197.1875万元

单项选择题

With stripes of blue ink snaking across his face and neck and then disappearing under the collar of his shirt before bursting into the open from under the cuffs, he is a poster boy for his profession.
Skitch, the only name he wants the public to know, exhibits pride and confidence in his designer skin.
Comfortably perched atop a stool in Graffixx Tattoo, a parlor just two blocks from the White House, he talks about his obsession with" body art", which, in his view, is winning the souls of the New Age generation as well as overall public acceptance.
"It’s definitely more popular than when I started out about 10 years ago," he said as a flash of sunshine danced on a big pin piercing the skin between his eyes. "People who wouldn’t even think about having a tattoo then have them.
There are no official statistics beating Skitch out. But evidence that tattoos are growing more popular is abundant on beaches, in health clubs and on the streets when summertime clothes reveal roses, mermaids and increasingly more sophisticated ornaments on shoulders, ankles and other body parts.
As far as Skitch is concerned, he is tiding the wave of the future.
The revenue of a tattoo parlor he co-owned in Minneapolis, Minnesota between 1997 and 1999 grew 60 percent in its second year of operation, he said.
"We would have made even more, if we operated in some southern resort towns, like Orlando; Daytona Beach or in southern California," he said.
It is woman, he said, who is increasing numbers driving the body art boom. "If ten years ago only 40 percent of our clients requiring tattoos were women, now they make up 50 percent," notes Skitch. "For body piercing, it’s 80 percent."
Not so long ago, tattoo parlors were found in back rooms of seedy port city bars and catered to visiting sailors and city toughs.
Not anymore. Next month, top female tattoo artists from North America and Europe will descend on Orlando, Florida, for a four-day convention, according to an announcement posted on the Internet by Deana Lippens, the organizer.
Tattoos themselves have dramatically evolved over the years, becoming more complex, multi-dimensional, even exquisite, say tattoo artists.
They are no longer just model rosettes hidden on a shoulder blade. Bodies are being transformed into full-scaled tableaux featuring, for example, portraits of saints adorned by garlands of flowers or a bald eagle spreading his wings across a human torso. Some of these tableaux take years to complete.

The word "seedy" in Paragraph 10 means ______ .

A.to cultivate seeds of some plants

B.uncomfortable

C.of many seeds

D.honorable