甲公司2×10年3月2日，以银行存款2000万元从证券市场购入A公司5％的普通股股票，划分为可供出售金融资产，2×10年末，甲公司持有的A公司股票的公允价值为2400万元；2×11年末，甲公司持有的A公司股票的公允价值为2100万元；甲公司适用的所得税税率为25％。
要求：
根据上述资料，不考虑其他因素，回答下列各题。
关于上述可供出售金融资产所得税影响的表述中，不正确的是（）
A.可供出售金融资产持有期间的公允价值变动不计入应纳税所得额
B.可供出售金融资产持有期间的公允价值变动计算应交所得税时不做纳税调整
C.可供出售金融资产在处置时取得价款与初始成本的差额应计入应纳税所得额
D.根据可供出售金融资产产生的暂时性差异确认的递延所得税，应当计入所得税费用
参考答案：D
解析：选项D，应当计入资本公积（其他资本公积）。
| 完形填空。 | |||
| I __1__ an uncle. His name is Ed Black. He is from America. He is an English teacher in China, now. He likes to go to the __2__ on weekends. Today Ed wants __3__ an action movie. He likes this kind of movies. And his __4__ Chinese actor is Cheng Long. But there is __5__ action movie at the movie house. There is only a comedy. Ed sees it and finds it's very __6__ . He is very happy now. He thinks action mowes and __7__ are both very good. He tells something __8__ this movie to his students when he meets __9__ . His students are happy, too. They also want to see it. " What's the __10__ of the movie?" ask his students. " Oh, sorry , I don't know, " answers Ed. | |||
| ( ) 1. A. have ( ) 2. A. school ( ) 3. A. to see ( ) 4. A. new ( ) 5. A. no ( ) 6. A. bad ( ) 7. A. comedy ( ) 8. A. about ( ) 9. A. we ( ) 10. A. name | B. has B. bed B. to look B. first B. not B. interest B. comedies B. to B. us B. price | C. having C. movies C. seeing C. favorite C. no a C. boring C. thrillers C. with C. they C. age | D. to have D. price D. looking at D. like D. / D. funny D. thriller D. at D. them D. dollar |