问题 单项选择题

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

答案

参考答案:D

解析:选项D,应当计入资本公积(其他资本公积)。

单项选择题
阅读理解

Finding the right school for your child is a process. You will want to read about the school, talk to any friends who are involved in the school and, most important of all, visit the school.

The first step in finding out about Indian Creek is to request an information packet. We will be happy to send you a packet containing a brochure(小册子), the fee structure and an application. The packet should answer most of your general questions about the school.

In order to get a true sense of Indian Creek School, you should come for an Admission Tour, which includes a personal meeting focusing on your child, a tour of the building and the classrooms, and a discussion of the curriculum(课程).

This visit is no less important if the child for whom you are seeking admission is a teenager than if he or she is a three-year-old one. Every school has a different “school climate.” If you visit two or three schools, you will notice that each “feels” different. You know your child best and you will quickly develop a sense of whether a school is the right match or not.

●The initial point of entry for Indian Creek Students is at the pre-kindergarten level for three year olds.

●Children must be three years old by August 31st.

●We also have major points of entry from grade six to grade nine. At each of these levels, we open new sections and accept students in addition to those moving up from our own lower grades.

●There are scattered(零散的) openings available throughout the program due to attrition(学生流失). Once an opening occurs, students spend a day at ICS, part of which includes admission testing.

小题1:You can NOT get to know about ICS by      

A.getting an information packet

B.taking an admission tour

C.asking friends involved in ICS

D.taking an admission test小题2:During the Admission Tour, you can      

A.having a meeting with the children

B.decide on the design of the classrooms

C.talk with the school about the courses

D.choose the weather suitable for study.小题3:Which of the following is NOT accepted for ICS when there is no attrition?

A.A boy who will be 3 years old by July.

B.A fifth grader originally studying in ICS.

C.An eighth grader from another school.

D.A fourth grader from another school.小题4:The text is intended for      

A.teachers

B.parents

C.kindergarteners

D.school kids