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问题 单项选择题

2×16年12月31日，甲公司因交易性金融资产和可供出售金融资产的公允价值变动，分别确认了10万元的递延所得税资产和20万元的递延所得税负债。甲公司当期应交所得税的金额为150万元。假定不考虑其他因素，甲公司2×16年度利润表“所得税费用”项目应列示的金额为（）万元。

A.120

B.140

C.160

D.180

答案

参考答案：B

解析：本题相关会计分录如下：借：所得税费用140递延所得税资产10贷：应交税费-应交所得税150借：其他综合收益20贷：递延所得税负债20【提示】可供出售金融资产正常的公允价值变动确认的递延所得税负债或递延所得税资产对应的是其他综合收益，而不是所得税费用。

阅读理解
King’s College Summer School is an annual(每年的) training programme for high school students at all levels who want to improve their English. Courses are given by the teachers of King’s College and other colleges in New York. Trips to museums and culture centres are also organized. This year’s summer school will be from July 25th to August 15th. More information is as follows.
Application date
·Students in New York should send their application before July 18th, 2010.
·Students of other cities should send their applications before July 16th, 2010.
·Foreign students should send their applications before July 10th, 2010.
Courses
·English Language
Spoken English: 22 hours
Reading and Writing: 10 hours
·American History: 16 hours
·American Culture: 16 hours
Steps
·A letter of self-introduction
·A letter of recommendation
·The letters should be written in English with all the necessary information.
Cost
·Daily lessons: $200 ·Sports and activities: $100
·Travel: $200      ·Hotel service: $400
·You may choose to live with your friends or relatives in the same city.
Please write to: Thompson, Sanders
1026 King’s Street New York, NY 10016, the USA
E-mail: KC-summer-School@yahoo.com
小题1:You can most probably read the above in a _____.
A．newspaperB．travel guideC．telephone bookD．textbook
小题2:If you live in your uncle’s home in New York, you just need to pay the school _____.
A．$200B．$300C．$500D．$900
小题3:It’s true that______.
A．trips to museum and culture centers are part of the program
B．only the top students can take part in the program
C．King’s College Summer School isn’t in New York
D．only the teachers of King’s College give courses
小题4:We can learn the following from the passage except _____.
A．the time of this year’s summer school
B．the courses of this year’s summer school
C．the address of King’s College Summer School
D．the telephone number of King’s College Summer School
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配伍题 B型题

PCO增高，BE下降()
HCO、缓冲碱、AB及SB均降低()
HCO及BE增加，缓冲碱减少，AB>SB()
HCO及AB下降，缓冲碱增加，ABHCO、缓冲碱及BE均增加()
HCO及PaCO下降()

A．代谢性酸中毒

B．代谢性碱中毒

C．呼吸性酸中毒

D．呼吸性碱中毒

E．复合型酸碱紊乱
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