问题 单项选择题

甲企业成立于20×4年,主要从事A产品的生产和销售,适用的所得税税率为25%。3月10日购入价值200万元的设备,当日投人使用。预计使用年限为5年,无残值,企业采用年限平均法计提折旧,税法与会计折旧方法及净残值相同,税法规定的折旧年限为10年。甲企业当年实现销售收入2000万元,发生广告费和业务宣传费支出共计350万元。税法规定广告费和业务宣传费不超过当年销售收入15%的部分准予当年扣除,超过部分结转到以后年度扣除。则20×4年末企业应该确认的递延所得税资产为()。

A.16.25万元

B.12.5万元

C.8.75万元

D.17.5万元

答案

参考答案:A

解析:甲公司20×4年度应确认的递延所得税资产=(350-2000×150A+200/5×9/12-200/10×9/12)×25%=16.25(万元)

单项选择题
单项选择题

Are teens and young adults more narcissistic (自恋的) today than in the past That’s the view of a California researcher who studies (1) people.

In her new book, The Narcissism (2) : Living in the Age of Entitlement, psychologist Jean Twenge of San Diego State University and (3) W. Keith Campbell of the University of Georgia say research shows (4) young people today have "narcissistic traits" than in (5) generations. Such traits, Twenge says, include a very. (6) and inflated sense of self, which is (7) by a preoccupation with MySpace, Facebook and YouTube.

"We’ve been on this self-admiration cultural (8) for a long time," Twenge says. (9) Twenge’s take on today’s young people isn’t universal. Studies by other researchers, including Canadian (10) Dr. Kali of the University of Western Ontario, have used the same data but found (11) results. "They put a different (12) on it," Kali says.

Twenge’s studies have found more narcissistic traits and a (13) rate of increase among college students today, but Kali found that students’ narcissism was (14) greater in 2006 than in 1976. Twenge’s most recent paper studied the same data as Kali--more than 20 000 college students from 2002 to 2007. (15) researchers used the Narcissistic Personality Inventory to measure narcissistic (16) and findings by both have been (17) in peerreviewed journals.

Twenge’s book (18) just a month after The Mirror Effect : How Celebrity Narcissism Is Seducing America, a book co-written by behavioral (19) Drew Pinsky, (20) suggested that a celebrity-obsessed culture is causing more narcissism.

8()

A.upset

B.kick

C.irritant

D.stimulant