问题 单项选择题

甲公司适用的所得税税率为25%,2X15年度财务报告批准报出日为2X16年3月31日,预计未来期间能够取得足够的应纳税所得额用以抵扣可抵扣暂时性差异。2X15年12月31日,甲公司对一起未决诉讼确认的预计负债为800万元。2X16年3月6日,法院对该起诉讼作出判决,甲公司应赔偿乙公司600万元,甲公司和乙公司均不再上诉。不考虑其他因素,该资产负债表日后事项导致甲公司2X15年度净利润增加()万元。

A.135

B.150

C.180

D.200

答案

参考答案:B

解析:该事项导致甲公司2X15年度净利润增加的金额=(800~600)X(1-25%)=150(万元)。

阅读理解

阅读理解。

     I need friends who can share my emotions (情感). When I get very happy or excited, I need someone

to share with me. When I was full of sorrow or sadness, I need to talk about it with someone. I need friends

who can give me a hand when I come across difficulties or am in trouble. Of course, we take time to make

friends. We choose a friend and are chosen by a friend. We may get a lot from a friend but also need to give

much to a friend, and that is friendship. We know that it is very difficult to get help or to have a friend when

we are in trouble. So we take time to make friends so that we can have good friends to get help from if we

come across difficulties. I need friends to spend my spare time to avoid loneliness. A lot of activities require

a partner. For example, when we play table tennis or badminton, we need a partner. In this way, a friend can

make my life more exciting and meaningful.

      It seems that everyone needs a friend to live a happier life. Without friendship, life is not complete. We

need friendship for different purposes, and different purposes may need different friends. Life is made up of

friendship. Let us open our hearts and make more friends to live a happier life.

1. 根据短文内容判断正误(正确的填“T”,错误的填“F”):

    ( ) The best title of the passage is How to Make Friends. 

2. 将短文中划线的句子译成汉语:

    _____________________________________________________________

3. 根据短文内容,回答下列问题:

   According to the passage, what is friendship?

    _____________________________________________________________ 

   根据短文内容,完成下列句子:

4.   You need friends who will _____________ when you come across difficulties or get in trouble.

5.   Playing table tennis or badminton with your friend in your spare time is a great way to 

      make _____________.

单项选择题