甲公司2012年实现利润总额500万元，适用的所得税税率为25%，甲公_爱下问搜题

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问题单项选择题

甲公司2012年实现利润总额500万元，适用的所得税税率为25%，甲公司当年因发生违法经营被罚款5万元，业务招待费超支10万元，国债利息收入30万元，甲公司年初“预计负债—产品质量保证费”余额为25万元，当年提取了产品质量保证费15万元，当年支付了6万元的产品质量保证费，税法规定，与产品质量保证有关的支出在实际发生时可税前扣除。
要求：根据上述资料，不考虑其他因素，回答下列问题。

2012年产生暂时性差异的业务是( )。

A．因发生违法经营被罚款
B．发生超标业务招待费
C．取得国债利息收入
D．计提产品质量保证费用

答案

参考答案：D

解析：计提产品质量保证费用在实际发生时允许税前扣除，会产生可抵扣暂时性差异。

完形填空

People often fall ill because of me.   , they can hardly blame me; it is largely their own   . A tired person may get   , especially when he goes to crowded places with polluted air. A sudden change in   is another factor. In hot summer, people turn on the air-conditioner upon returning home. They will catch a cold easily.
My latest victim is an energetic student. After school, he played football hard for two hours. Though   , he still went to the cinema .Then he got back home and took a cold shower immediately.
I seized this golden chance to   him .He reacted, trying to   me , but I was already   deep in his throat. He kept sneezing（打喷嚏） and his nose was running.   he put on some warm clothes, it didn’t work, for there were too many of us. Besides, his sore throat kept   him, and he developed a cough to force me and my family out, but     .
The next day he couldn’t go to   . He had lost his appetite and was not as   as before. His mother made him orange juice every few hours for more vitamin C, which would help his
For two days he was     by his mother. As he rested more, his defense strengthened and I began to feel the     . I knew I had to     him before long. But I am not the one who gives up easily, and I made every effort to fight back.   , it was my turn to feel    now, for his defense system was starting an all-out attack against me. I became    and finally my time was over.
Do you know what I am?

B．responsibility

A．temperature

A．get on with

C．put up with

D．take hold of

A．reproducing

D．disappearing

D．influencing Ku

B．development

A．Uncertainly

D．Unfortunately

判断题

位于巴黎，拥有金字塔形玻璃入口的法国古典主义建筑代表作是凡尔赛宫。