问题 问答题

The primitive root of the pleasure of parenthood is two-fold. (46) On the one hand, there is the feeling of part of one’s own body externalized, prolonging its life beyond the death of the rest of one’s body, and possibly in its turn externalizing part of itself in the same fashion, and so securing the immortality of the germ plasma. On the other hand there is an intimate blend of power and tenderness. The new creature is helpless, and there is an impulse to supply its needs, an impulse which gratifies not only the parent’s love towards the child, but also the parent’s desire for power. (47) So long as the infant is felt to be helpless, the affection which is bestowed upon it does not feel unselfish, since it is in the nature of protection to a vulnerable portion of oneself.

(48) But from a very early age there comes to be a conflict between love of parental power and desire for the child’s good, for, while power over the child is to a certain extent decreed by the nature of things, it is nevertheless desirable that the child should as soon as possible learn to be independent in as many ways as possible, which is unpleasant to the power impulse in a parent. Some parents never become conscious of this conflict, and remain tyrants until the children are in a position to rebel. Others, however, become conscious of it, and thus find themselves a prey to conflicting emotions. In this conflict their parental happiness is lost. (49) After all the care that they have bestowed on the child, they find to their mortification that he turns out quite different from what they had hoped. They wanted him to be a soldier, and they find him a pacifist, or, like Tolstoy, they wanted him to be a pacifist, and he joins the Black Hundreds.

But it is not only in these later developments that the difficulty is felt. (50) If you feed an infant who is already capable of feeding himself, you are putting love of power before the child’s welfare, although it seems to you that you are only been kind in saving him trouble. If you make him too vividly aware of dangers, you are probably actuated by a desire to keep him dependent upon you. If you give him demonstrative affection to which you expect a response, you are probably endeavoring to grapple him to you by means of his emotions. In a thousand ways, great and small, the possessive impulse of parents will lead them astray, unless they are very watchful or very pure in heart.

(48) But from a very early age there comes to be a conflict between love of parental power and desire for the child’s good, for, while power over the child is to a certain extent decreed by the nature of things, it is nevertheless desirable that the child should as soon as possible learn to be independent in as many ways as possible, which is unpleasant to the power impulse in a parent

答案

参考答案:

但在儿童年纪很小的时期,父母的权力之爱和希望儿女得益的想法之间就发生了冲突,因为尽管控制儿童的权力在某种程度上来说是自然而然的事情,而儿童在尽可能多的方面尽早学会独立也是可取之事,可是这对于父母爱权力的冲动欲望来说就不愉快了。

解析:

这是一个并列主从复合句,两个分句由并列连词for连接。句架是:But from…there comes to be a conflict...,for,while…,it is nevertheless desirable that...,which...。句中while引导的是一个让步状语从句,在这一从句中that引导的是一个主语从句,前面的it是形式主语,that引导的主语从句是真正的主语部分。which引导的是一个非限定性定语从句,用来修饰前面整个句子。句中conflict的意思是“冲突,抵触”,decree的意思是“命令,颁布为法令”。

单项选择题

(二)华天公司为上市公司,适用企业所得税税率25%,所得税采用资产负债表债务法核算。2011年初“递延所得税资产”科目余额为320万 元,其中:因上年职工教育经费超过税前扣除限额确认递延所得税资产20万元,因计提产品质量保证金确认递延所得税资产60万元,因未弥补的亏损确认递延所 得税资产240万元。该公司2011年实现会计利润9800万元,在申报2011年度企业所得税时涉及以下事项:  (1)2011年12月8日,华天公司向甲公司销售W产品300万件,不含税销售额1800万元,成本l200万元,适用增值税税率17%;合 同约定,甲公司收到W产品后4个月内如发现质量问题有权退货。根据历史经验估计,W产品的退货率为15%。至2011年12月31日,上述已销售产品尚未 发生退回。  (2)2011年2月27日,华天公司外购一栋写字楼并于当日对外出租,取得时成本为3000万元,采用公允价值模式进行后续计量。2011年 12月31日,该写字楼公允价值跌至2800万元。税法规定,该类写字楼采用年限平均法计提折旧,折旧年限为20年。假设净残值率为0。  (3)2011年1月1日,华天公司以521.64万元购入财政部于当日发行的3年期到期还本付息的国债一批。该批国债票面金额500万元,票面年利率6%,实际利率为5%。公司将该批国债作为持有至到期投资核算。  (4)2011年度,华天公司发生广告费9000万元,其中2800万元尚未支付。公司当年实现销售收入56800万元。税法规定,企业发生的广告费支出,不超过当年销售收入15%的部分,准予税前扣除;超过部分,准予结转以后年度税前扣除。  (5)2011年度,华天公司因销售产品承诺提供保修业务而计提产品质量保证金200万元,本期实际发生保修费用180万元。  (6)2011年度,华天公司计提工资薪金8600万元,实际发放8000万元,余下部分预计在下年发放;发生职工教育经费100万元。税法规 定,工资按实际发放金额在税前列支,企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。  华天公司上述交易或事项均按照企业会计准则的规定进行了处理。预计在未来期间有足够的应纳税所得额用于抵扣可抵扣暂时性差异。假设除上述事项外,没有其他影响所得税核算的因素。  根据上述资料,回答下列问题:

针对事项(1),2011年度华天公司因销售W产品应确认的暂时性差异为( )。

A.可抵扣暂时性差异270万元

B.应纳税暂时性差异90万元

C.可抵扣暂时性差异90万元

D.应纳税暂时性差异600万元

单项选择题