Enduring Corp. operates in a country where net income from sales of goods are taxed at 40 percent, net gains from sales of investments are taxed at 20 percent, and net gains from sales of used equipment are exempt from tax. Installment sale revenues are taxed upon receipt. For the year ended December 31,2004, Enduring recorded the following before taxes were considered : Net income from the sale of goods was $ 2000000, half was received in 2004 and half will be received in 2005. Net gains from the sale of investments were $ 4000000, of which 25 percent was received in 2004 and the balance will be received in the 3 following years. Net gains from the sale of equipment were $1000000, of which 50 percent was received in 2004 and 50 percent in 2005. On its financial statements for the year ended December 31,2004, Enduring should apply an effective tax rate of:（）

A. 22. 86% and increase its deferred tax liability by $1000000.  

B. 22. 86% and increase its deferred tax asset by $1000000.  

C. 26.67% and increase its deferred tax liability by $ 1000000.

关于符号性图式理论的说法不正确的是( )。

A．这一理论的代表人物是霍利约克、巴索克和吉克等人

B．认为学习中包含了一种形成抽象的符号图式的学习过程

C．认为产生式是决定迁移的一种共同要素

D．这一理论认为图式匹配或表征相同是迁移产生的决定因素