问题 单项选择题

甲公司系20×3年12月25日改制的股份有限公司,每年按净利润的10%计提法定盈余公积。20×7年度有关资料如下:
(1)从20×7年1月1日起,所得税的核算由应付税款法改为资产负债表债务法。甲公司历年的所得税税率均为25%。20×6年12月31日止(不包括下列各项因素),发生的应纳税暂时性差异的累计金额为2000万元,发生的可抵扣暂时性差异的累计金额为1200万元(假定无转回的暂时性差异)。计提的各项资产减值准备作为暂时性差异处理,当期发生的可抵扣暂时性差异预计能够在三年内转回。
(2)从20×7年1月1日起,生产设备的预计使用年限由12年改为8年;同时,将生产设备的折旧方法由平均年限法改为双倍余额递减法。根据税法规定,生产设备采用平均年限法计提折旧,折旧年限为12年,预计净残值为零。A产品年初无在产品和产成品存货、年末无在产品存货(假定上述生产设备只用于生产A产品)。甲公司期末存货采用成本与可变现净值孰低法计价。年末库存A产品未发生减值。
上述生产设备已使用3年,其账面原价为2400万元,累计折旧为600万元(未计提减值准备),预计净残值为零。
(3)从20×7年起,甲公司试生产某种新产品(B产品),对生产B产品所需乙材料的成本采用先进先出法计价。
乙材料20×7年年初账面余额为零。20×7年第一、二、三季度各购人乙材料200公斤、300公斤、500公斤,每公斤成本分别为1000元、1200元、1250元。
20×7年度为生产B产品共领用乙材料600公斤,发生人工及制造费用21.5万元,B产品于年底全部完工。但因同类产品已先占领市场,且技术性能更优,甲公司生产的B产品全部未能出售。甲公司于20×7年底预计B产品的全部销售价格为76万元(不含增值税),预计销售所发生的税费为6万元。剩余乙材料的可变现净值为40万元。
(4)甲公司20×7年度实现利润总额为8000万元。20×7年度实际发生的业务招待费 80万元,按税法规定允许抵扣的金额为70万元;国债利息收入为2万元;其他按税法规定不允许抵扣的金额为20万元(非暂时性差异)。除本题所列事项外,无其他纳税调整事项。

20×7年度因设备折旧产生的递延所得税金额为( )万元。

A.-130

B.130

C.216

D.237.6

答案

参考答案:A

解析: 20×7年税法折旧=2400÷12=200(万元),会计折旧为720万元,可抵扣暂时性差异应确认的递延所得税资产=(720-200)×25%=130(万元)递延所得税资产是递延所得税收益,题干中问的是“递延所得税费用”,所以应用负号表示。下题同理。

多项选择题

What is globalization Most answers lead quickly to abstractions about trade, finance and the movement of people. Carlo Ratti, by contrast, has come up with something far more concrete. Working with data from AT & T, the U. S. telecommunications operator, Ratti and his team at the Massachusetts Institute of Technology have developed luminous and fluctuating maps that show how international phone calls and data traffic travel between New York and more than 200 countries. "It’s like having a real-time view of globalization," says Ratti, who directs mapping research at MIT. Phone calls and data flows are good indicators of how the world is organizing itself.
The wall-size maps, on display at New York’s Museum of Modern Art, are "as engaging as a good movie," says curator Paola Antonelli. (The maps, called "New York Time Exchange," are part of an exhibition entitled "Design and the Elastic Mind," which runs through May 12.) As flows of telecommunications data change, arcs of light, glowing dots and landmasses expand and shrink. The result is a vivid and emotional picture of a united world. The information may also yield insight into social patterns.
On one map, regions expand as the number of phone connections with New York increases. This reveals a global pecking order of sorts, when it is day in New York, callers in other time zones get up very early, or stay up very late, to talk to the Big Apple. But the reverse isn’t true; the world accommodates New York, but New Yorkers don’t accommodate the world. "It’s as if these [time-zone] lines get distorted and bend inwards into the city of New York," says Kristian Kloeckl, project leader at MIT’s SENSEable City Laboratory, which designed the maps.
The maps are not pure art, but part of ongoing research into how the world exchanges data. MIT researcher studied British Telecom data to gauge, among other things, the influence of New York with that of rival London. MIT’s findings New York has more telephone contact than London not just with Latin America, as was expected, but also with Asia. This shows up as more calls and more minutes connected, even for certain parts of the Middle East despite the greater time difference. Saskia Sassen, a globalization sociologist at Columbia University who was privy to the BT data, refers to these mapped phone calls as "a geography of power." She notes that tallies of international phone calls is a good approximate measure of globalization. Unlike statistics that measure high-level economic activity such as foreign investment, telephony also captures global interactions among people in lower socioeconomic groups, such as poor immigrants, thus giving a more complete picture of overall activity.
MIT’s approach to mapping live data may appeal to audiences beyond museum-goers. Maps of telecommunications would come in handy for the airline industry, which is always looking for ways to better understand the degree of "connectedness" between cities. At present, to gauge the potential profitability of a route, airlines rely essentially on passenger records from other flights. Knowing how much talking "connects" any two cities would be "incredibly helpful" to route planners who must estimate the number of likely passengers, says Jon Woolf, senior consultant at ASM, an airline-route consultancy in Manchester, UK. The local detail provided in the maps is another potential treasure trove of information. The MIT charts break down AT & T phone traffic at 100 points, or "switches," throughout New York. This breakdown allows for a high level of detail—down to the neighborhood—which would be useful to advertisers or political campaign operatives.
Globalization’s losers also stand out starkly on MIT’s maps. A glance shows that the information age has left much of Africa behind: few of the gold arcs representing intense Internet traffic touch the continent. Jagdish Bhagwati, an economics professor at Columbia University in New York who has served as an adviser on globalization to the United Nations, says a well-developed telecommunications infrastructure and culture can help nudge populations in the developing world toward wealth but also democracy. When people are able to communicate wide and far and access information online, they see themselves as empowered stakeholders in a society that they can improve, Bhagwati says. Phone networks in particular are powerful tools for democracy and modernity because immigrants call loved ones abroad to deliver eyewitness reports, unfiltered by the media, of new ways of living. MIT’s maps are a poignant reminder that humanity has never been so connected. William Mitchell, a professor at MIT’s Media Lab, says the "tremendous emotional charge" of the maps matches the rush he felt decades ago when he first looked at a NASA photograph of a blue Earth floating in dark space.

What is Carlo Ratti’s research What does his research tell us about globalization

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