问题
多项选择题
下列会计事项中，会产生可抵扣暂时性差异的有( )。
A．计提无形资产减值准备
B．根据被投资企业实现的净利润按持股比例调整后，长期股权投资的账面价值大于其计税基础的部分
C．会计核算计提的固定资产折旧超过税法允许税前扣除的部分
D．交易性金融负债按其公允价调整后的账面价值小于其计税基础的部分
E．预计的产品质量保证损失
答案
参考答案：A,C,E
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下列会计事项中，会产生可抵扣暂时性差异的有( )。
A．计提无形资产减值准备
B．根据被投资企业实现的净利润按持股比例调整后，长期股权投资的账面价值大于其计税基础的部分
C．会计核算计提的固定资产折旧超过税法允许税前扣除的部分
D．交易性金融负债按其公允价调整后的账面价值小于其计税基础的部分
E．预计的产品质量保证损失
参考答案：A,C,E
| Michael， Tim，Peter，Gina和Sarah正在各自打算去参观一座名塔。请仔细阅读第1-5题中的 个人情况说明和A到E五座名塔的介绍，选出符合各人要求的最佳选项。 | ||||||||||||||||||||
| ( )1. Tim, from America, is traveling around the world. His last stop is to visit a tower where he can spend the night. ( )2. Michael, a student of history, is ready to write a paper on old towers. He is going to visit one in Europe. ( )3. Gina, a teacher from Australia, likes shopping very much. She is thinking' of buying different things for her students. ( )4. Sarah is a college student. She is on holiday in July and would like to visit the tallest tower of the five below. ( )5. Peter is interested in plants and animals. He is now looking for a tower where he can see fish and other water animals. | ||||||||||||||||||||
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