问题
多项选择题
企业资产发生永久或实质性损失，经税务机关批准准予税前扣除。下列关于税法对永久或实质性损害的判定标准中，说法正确的有（）。
A.经营中已不再需要，并且已无使用价值和转让价值的存货
B.需要降价处理的外购货物
C.因固定资产本身原因，使用将产生大量不合格品的固定资产
D.被投资单位已依法宣告破产的投资资产
答案
参考答案：A, C, D
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企业资产发生永久或实质性损失，经税务机关批准准予税前扣除。下列关于税法对永久或实质性损害的判定标准中，说法正确的有（）。
A.经营中已不再需要，并且已无使用价值和转让价值的存货
B.需要降价处理的外购货物
C.因固定资产本身原因，使用将产生大量不合格品的固定资产
D.被投资单位已依法宣告破产的投资资产
参考答案：A, C, D
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| "Just sign here, sir," the deliveryman said as he handed Oscar Reyna a package. The package consisted of a long, narrow box 1 wrapped in brown paper. 2 the box, Oscar saw an umbrella inside - a very old one with a beautifully carved wooden handle. 3 he had not seen it in more than 20 years, he recognized it 4 . Oscar was 16 when he first saw the 5 umbrella. He had gone to a concert with his grandparents. As they were leaving, h noticed an umbrella on an empty seat, impressed by its 6 , Oscar felt a strong desire to find its 7 . Oscar 8 the manager to look in the record of advance ticket sales. Just as he thought, a name matched the seat 9 Oscar had found the umbrella. The name was Mrs. Katie O'Brien. Oscar talked his grandparents into going by Mrs. O'Brien's 10 on their way home. He rang the bell, the door opened, and an elderly woman appeared. "May I 11 you?" she asked. "I'd like to return it if it's yours," Oscar said, 12 the umbrella as if presenting a 13 that had long been wished for. "Why, yes! It's mine," replied Mrs. O'Brien with a 14 smile and shining eyes. "It was given to me by my father years ago. Thank you so much for returning it. May I offer you a reward for your 15 ?" "No, ma'am," he said, "My grandmother says that a good deed is its own reward. " "Well, that's 16 what my father used to say. What is your name, young man?" Years later Oscar was staring at the finely carved handle of the umbrella as he remembered Mrs. O'Brien. It was in perfect condition, considering how 17 it was. Why had it arrived here today? As if 18 , a note fell from the paper. It reads: Mrs. O'Brien wanted to 19 this umbrella as a present for a kind, 20 . gesture long ago. | ||||
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