根据企业所得税法的规定，下列支出可以作为长期待摊费用的有( )。
A．企业发生的开办费
B．经营租入固定资产的改建支出
C．固定资产的大修理支出
D．固定资产的日常修理费用
E．未足额提取折旧的固定资产的改建支出
参考答案：A,B,C
解析： 选项A，开办费可以在开始经营之日的当年一次性扣除，也可以按照税法有关长期待摊费用的处理规定处理，但一经选定，不得改变。选项D，未足额提取折旧的固定资产的改建支出，应该增加固定资产的原值，而不是作为长期待摊费用；选项E，固定资产的日常修理费用应直接计入管理费用。
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| I still remember Father spent plenty of time teaching me how to pronounce a word, how to understand something that I saw for the first time and how to be polite to others. And I will never 1 one sentence my father used to say to me, "I love you, son. Say you love me, son." Naturally, I would scream, "I love you, Dad." When I was growing up, I found that I had little in 2 with my father gradually. Sometimes we often argued about something sharply and then the argument changed into a quarrel (争吵). I knew there was a gap between us. I didn't 3 hearing the words "I love you" from my father the last time. To tell you the truth, I couldn't honestly remember when I had last said those words to him, either. Now Father was in hospital. The doctor said it was 4 and he needed an operation at once, 5 he wasn't sure whether my father was able to survive (幸免于, 经受得住) if. Everything in my childhood 6 in my mind. Then I called and said," Dad, I love you!" There was a 7 at the other end and then he replied coldly, "Well, I love you, too!" I cried and said, "Dad, I know you love me, and when you are 8 , I know you will say what you want to say." Fifteen minuets later, my mother called and nervously asked, "Paul, is every thing OK?" A few weeks later, I was working when I received my father's call, "Paul, I love you." I was so 9 that my tears rolled down my cheeks. Perhaps both of us 10 that this special moment had taken our relationship to a new level. A short while after this special moment, my father finally narrowly escaped death following the heart operation. I can't 11 that ifI did not take the first 12 and Dad did not survive the surgery, what kind of life I would lead now. | ||||
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