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问题 单项选择题

按照《企业会计准则第18号——所得税》的规定，下列资产、负债项目的账面价值与其计税基础之间的差额，不得确认递延所得税的是（）

A.采用公允价值模式计量的投资性房地产

B.期末按公允价值调增可供出售金融资产的账面价值

C.因非同一控制下的企业合并初始确认的商誉

D.企业因销售商品提供售后服务确认的预计负债

答案

参考答案：C

解析：【该题针对“递延所得税的确认与计量（综合）”知识点进行考核】

阅读理解

I am Peter Smith. I am from the USA.I like to play basketball and volleyball. I can speak Chinese, but not much. I am in the school basketball club. I am not busy on Tuesday afternoon and Friday afternoon. I want to play basketball and speak Chinese with Chinese-speaking students. Please call me at 13899495387.

I am Jack Liu. I am from China. I like to play ping-pong and soccer. I like basketball, too.I can speak English, but not very well. I am in the school soccer club. I have time on Monday afternoon and Friday afternoon. I want to talk to English-speaking students. My phone number is 13348954621.

小题1:Peter Smith is an American student, and he plays basketball.

小题2:Peter has time on Wednesday and Tuesday afternoon.

小题3:Jack is a Chinese-speaking student. He wants to talk to an English speaker.

小题4:Jack and Peter can meet on Friday.

小题5:The two boys aren’t from the same country.
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问答题 简答题

电抽搐治疗的并发症及其处理?
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