问题 单项选择题 A3/A4型题

甲公司2011年度会计处理与税务处理存在差异的交易或事项如下。

(1)以公允价值模式计量的投资性房地产当期公允价值上升50万元。根据税法规定,投资性房地产持有期间公允价值的变动金额不计入当期应纳税所得额。

(2)因产品质量保证确认预计负债200万元。根据税法规定,与产品质量保证相关的支出于实际发生时允许税前扣除。

(3)持有的可供出售金融资产公允价值上升100万元。根据税法规定,可供出售金融资产持有期间公允价值的变动金额不计入当期应纳税所得额。

(4)当年实际发生工资薪酬(非教育经费)为300万元,税法上允许税前扣除的工资标准为240万元。根据税法规定,超出标准的工资部分以后年度也不允许税前扣除。

(5)当年实际发生的利息费用为100万元,按同期金融机构贷款利率标准计算的利息费用为80万元。根据税法规定,超过同期金融机构贷款利率标准的利息费用不允许税前扣除。

甲公司2011年度实现利润总额为2000万元,适用的所得税税率为25%。假定递延所得税资产和递延所得税负债的期初余额分别为60万元和80万元,甲公司未来年度能够产生足够的应纳税所得额用以抵扣可抵扣暂时性差异。

要求:根据上述资料,不考虑其他因素,回答下列各题。(1-2题)

甲公司上述交易或事项中形成可抵扣暂时性差异的是()。

A、(2)

B、(1)(3)(5)

C、(1)(3)

D、(2)(4)

答案

参考答案:A

解析:【答案解析】事项(3)形成应纳税暂时性差异,事项(4)和事项(5)形成非暂时性差异。

阅读理解与欣赏

现代文阅读。(16分)

耳根的清静

王开岭

⑴我一直认为,在上苍给人类原配的生存元素和美学资源中,“寂静”乃最贵重的成分之一。音乐未诞生前,它是耳朵最大的福祉,也是唯一的爱情。

⑵并非无声才叫寂静,深巷夜更、月落乌啼、雨滴石阶、风疾掠竹……寂静之声,更显清幽,更让人神思旷远。美景除了悦目,必营养耳朵。对人间美好之音,明人陈继儒曾历数:“论声之韵者,曰溪声、涧声、竹声、松声、山禽声、幽壑声、芭蕉雨声、落花声,皆天地之清籁,诗坛之鼓吹也。然销魂之听,当以卖花声为第一。”

⑶当以卖花声为第一。

⑷儿时,逢夜醒,耳朵里就会蹑手蹑脚溜进一个声音,心神即被它拐走了:厅堂有一盏木壳挂钟,叮当叮当,永不疲倦的样子……那钟摆声静极了,全世界似乎只剩下它,我边默默帮它计数,一、二、三……边想象有个孩子骑在上面荡秋千,冷不丁,会想起老师说的“一寸光阴一寸金”,我想,这叮当声就是光阴,就是黄金了吧。

⑸回头看,那会儿的夜真静啊,童年的耳朵是有福的。

⑹今天,吾辈耳朵里住着哪些房客呢?

⑺刹车声、喇叭声、施工声、装修声、铁轨震荡声、机翼呼啸声、高架桥轰鸣声……它们有个集体注册名:喧嚣。这是时代对耳朵的围剿,你无处躲藏,双手捂耳也没用。

⑻一个朋友驾车时,总把“重金属”放到最大音量。他并不关注是谁在唱,按其说法,这是用一个声音覆盖一群声音,以毒攻毒,以暴制暴。

⑼我们拿什么抵御噪声的进攻呢?

⑽耳塞?地下室?把窗户封得像砖一样厚?将门缝塞得密不透风?当然还有,即麻木和迟钝,以此减弱耳朵的受伤,有个词叫“失聪”,就是这种状态。偶尔在山里或僻乡留宿,却翻来覆去睡不着,那份静太陌生、太异常了,习惯受虐的耳朵不适应这犒赏,就像一个饿者乍食荤腥会滑肠。

⑾人体感官里,耳朵最被动、最无辜、最脆弱。它门户大开,不上锁、不设防、不拦截、不过滤,不像眼睛和嘴巴可随意闭合,它永远露天。

⑿我对朋友说,现代人的特征是:溺爱嘴巴,宠幸眼睛,虐待耳朵。

⒀不是吗?论吃喝,我们食不厌精、脍不厌细,华夏美食,举世无双。视觉上,美色、服饰、花草、橱窗、广场、霓虹……所有的时尚宣言和环境主张无不在“色相”上下工夫。

⒁口福和眼神俱饱矣,耳福呢?

⒂有个说法叫“花开的声音”,我一直当做一个比喻和诗意幻觉,直至遇到一位画家。她说从前在老家,中国最东北的荒野,夏天暴雨后,她去坡上挖野菜,总能听见苕树梅绽放的声音,四下里噼啪响……

⒃我深信她没听错,那不是幻听和诗心的矫造,我深信那片野地的静,那个年代的静,还有少女隔膜的清澈——她有聆听物语的天赋。她有一幅画,叫《你能让满山花开我就来》,那绝对是一种通灵境界……我深信,一个野菜喂大的孩子,大自然向她敞开的就多。

⒄我们听不见,或难以置信,是因为“失聪”日久,耳朵被磨出了茧子。

⒅是的,你必须承认,世界已把寂静——这大自然的“原配”,给弄丢了。

⒆是的,你必须承认,耳朵失去了最伟大的爱情。

————《读者》(有删节)

小题1:细读四、五两节,请用自己的话说说为什么童年时期我的耳朵是有福的。(3分)

小题2:品析下列句中划线字的表达效果。(4分)

(1)美景除了悦目,必营养耳朵。

(2)这是时代对耳朵的围剿,你无处藏身,双手捂耳也没用。

小题3:文章主要运用了什么写作手法?结合具体内容说说运用这种写作手法的作用。(4分)

小题4:明人陈继儒认为“然销魂之听,当以卖花声为第一”,在你的心中,销魂之听又是什么?请具体说说你的理由,不少于50个字。(5分)

单项选择题

A small group of Internet security specialists gathered in Singapore to start up a global system to make e-mail and e-commerce more secure, end the rapid growth of passwords and raise the bar significantly for Internet fraud, spies and troublemakers.

The Singapore event included an elaborate technical ceremony to create and then securely store numerical keys that will be kept in three hardened data centers there, in Zurich and in San Jose, Calif. The keys and data centers are working parts of a technology known as Secure DNS, or DNSSEC. DNS refers to the Domain Name System, which is a directory that connects names to numerical Internet addresses. Preliminary work on the security system had been going on for more than a year, but this was the first time the system went into operation, even though it is not quite complete.

The three centers are fortresses made up of five layers of physical, electronic and cryptographic security, making it virtually impossible to damage the system. Four layers are active now. The fifth, a physical barrier, is being built inside the data center.

The technology is viewed by many computer security specialists as a ray of hope amid the recent cascade of data thefts, attacks, disruptions and scandals, including break-ins at Citibank, Sony, Lockheed Martin, RSA Security and elsewhere. It allows users to communicate via the Internet with high confidence that the identity of the person or organization they are communicating with is not being tricked or forged.

Internet engineers like Dan Kaminsky, an independent network security researcher who is one of the engineers involved in the project, want to counteract three major deficiencies in today’s Internet. There is no mechanism for ensuring trust, the quality of software is uneven, and it is difficult to track down bad actors.

One reason for these flaws is that from the 1960s through the 1980s the engineers who designed the network’s underlying technology were concerned about reliable, rather than secure, communications. That is starting to change with the introduction of Secure DNS by governments and other organizations.

The event in Singapore capped a process that began more than a year ago and is expected to be complete after 300 so-called top-level domains have been digitally signed. Before the Singapore event, 70 countries had adopted the technology, and 14 more were added as part of the event. While large countries are generally doing the technical work to include their own domains in the system, the association of Internet security specialists is helping smaller countries and organizations with the process.

It is suggested in Paragraph 4 that()

A. the Net security system has protected lots of companies from data thefts

B. scientists sees the Net Security System as a promising technology

C. companies like Sony are undergoing an Internet security crisis

D. communication via the Internet makes people more confident