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N公司于2001年1月购入一商标权，合计支付价款80万元，合同规定受益年限为8年。2003年3月，注册会计师对该公司进行审计，发现N公司在2002年12月31日将2001年度对该商标权提取的减值准备21万元转回了其中的20万元，经查N公司的做法属于滥用会计政策人为调节利润，应予调整；N公司2001年末实际应提减值准备3.5万元，2002年不需补提。根据企业会计制度规定，该项会计调整对2002年度税前利润的影响净额为( )万元。(N公司2002年度财务会计报告报出日为2003年4月20日)

A．-2.5

B．2.5

C．15

D．17.5

答案

参考答案：A

解析： 转回的减值准备金应按7年分期摊销，每年应增加摊销额2.5万元，从而减少税前利润2.5万元。

填空题



Americans have four primary avenues for making friends: at work, at school, through a hobby or a (1) such as volunteer work and discussion group, or through a family or (2) .
In American culture, a job is more than the work that one performs between the hours of 9 a.m. and (3) . Work becomes a major socializing influence. Many young mothers who (4) their jobs to care for small children remark on the loneliness of their new lifestyles because they have lost their forum for (5) .
A great number of American employers recognize business social (6) and use it to build a family atmosphere on the job so that employees will feel (7) in their work environment. Some employers arrange company get-togethers in their home or at a (8) . American companies have at least one (9) annually, usually at Christmas time. Many corporations have (10) where employees and administrators alike dress (11) to play games such as baseball and volleyball.
Top American administrators often hold social gatherings (12) . Depending upon the size of the employer’s home and the number of (13) . These social gatherings may be picnics, pool parties, or (14) . If the company is large, an employer may hold what Americans call (15) . For an open house, the employer will invite his employees to come to his home (16) between 1 p.m. on a certain day. Those invited usually stay for (17) , chatting with the other guests and their host. People come and go (18) during the designated hours, and the host keeps refreshments, usually (19) or hors d’oeuvres and beverages, available for all who come. For such social gatherings, it is considered (20) the invitation unless you have an excellent reason.
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被告人张某与有妇之夫李某通 * * ，为了达到独自占有李某并与之结婚的目的，张某多次怂恿李某与自己的妻子离婚，但李某迟迟下不了决心。张某见李某无意离婚，便心生歹念，决定害死李某的妻子。一次，李某的妻子生病卧床在家，张某以同事的身份去看望，趁争某及其妻不备，在李某为其妻煎好的中药中下了安眠药。下完安眠药之后，张某自觉心虚，一会儿便起身告辞。张某走后，李某将下有安眠药的中药倒给妻子喝了。不一会儿其妻便昏昏睡去，但李某只当妻子是因为太累的缘故，并没有在意。直至第二天早上醒来，争某才发现妻子已经死去。请回答下列问题：

如果张某在宣判的时候仍然怀孕，对其能否适用缓刑
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