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问题 判断题

在变电所综合自动系统中，为了防止计算机系统故障时无法操作被控设备，在设计上应保留人工直接分合闸功能。

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参考答案：对

填空题
选词填空。

old     young     older     younger

1. His grandmother is eighty years old. She is _____________.
2. My brother is two years old. He is _____________.
3. Is your mother _____________ or _____________ than your father?
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单项选择题

A company records the following two transactions: Ⅰ. $ 300 000 of rental revenue is received in advance on a two-year lease. It is taxed on a cash basis, but deferred for accounting purposes. Ⅱ. $500 000 of installment sales. No payments are required for one year after which collections will be made on an equal basis over 12 months and taxed on a cash basis. The entire sale and related profit will he recognized for financial reporting purposes in the year of sale. Which of the above transactions will most likely give rise to a deferred tax liability on the balance sheet（）

A. Ⅰ only.

B. Ⅱ only.

C. Both Ⅰ and Ⅱ.
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