问题 多项选择题

下列说法中,正确的有()。

A.当资产的计税基础小于账面价值时需要确认递延所得税资产

B.因集团内部债权债务往来在个别报表中形成的递延所得税在合并报表中应该抵消

C.期末因税率变动对递延所得税资产的调整均应计入所得税费用

D.直接计入所有者权益的递延所得税资产或递延所得税负债不影响所得税费用

答案

参考答案:B, D

解析:选项A,-般情况下资产的计税基础小于账面价值时产生应纳税暂时性差异,需要确认递延所得税负债;选项C,期末因税率变动对递延所得税资产的调整-般情况下应计入所得税费用,但与直接计人所有者权益的交易或事项相关的递延所得税资产或递延所得税负债计人所有者权益。

阅读理解

阅读理解。

     Mrs. White lived in a town of England. Her husband died three years ago and one of her children worked

in the capital and the other three lived in another town. Her husband didn't leave her much money and she had

to live a simple (简朴) life. Sometimes her children went to see her during their holidays, ubt they stayed with

her for only two or three days.

     One winter morning the old woman got up early. She was going to buy some food in a shop. And when

she came out, she found there was much snow in the street. She had to sweep it away. And suddenly she

found a dying dog at the corner of the house. She picked it up and took it into to house quickly. She put it near

the fire and gave it some milk and bread. At first the poor dog ate nothing and that afternoon it drank some milk

and three days later it was all right. Now the old woman found it was a beautiful dog. And she liked it very much

and took it everywhere she went. A week later she went shopping with her dog. At a bus stop a young man

was eating fish and chips. The little dog became very excited (兴奋) at the smell of the man's lunch and began

jumping up at him.

     "Do you mind if I throw it a bit (一点)?" asked the young man.

     "Not at all," answered Mrs. White.

     Having heard this, he picked up the dog and threw it over the wall.

1. Mrs. White lived a simple life because _____.

A. she wasn't rich enough

B. she hoped to save money for her children

C. she had four children

D. her children hated her

2. It was _____ that morning when Mrs. White went to buy something.

A. it was beautiful

B. it was little

C. she spent money on it

D. she felt lonely

3. The old woman liked the dog very much because _____.

A. it was beautiful

B. it was little

C. she spent money on it

D. she felt lonely

4. The dog hoped _____, so it became excited.

A. to be given some food

B. to leave the bus stop soon

C. to bite (咬) the young man

D. to go as soon as possible

不定项选择 案例分析题