下列说法中，正确的有A.资产负债表日，有确凿证据表明未来期间很_爱下问搜题

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问题多项选择题

下列说法中，正确的有

A.资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产

B.资产负债表日，有确凿证据表明未来期间可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税负债

C.当某项交易同时具有“该项交易不是企业合并”和“交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)”两个特征时，该项交易中因资产或负债的初始确认所产生的可抵扣暂时性差异不确认递延所得税资产

D.当某项交易同时具有“该项交易不是企业合并”和“交易发生时既不影响会计利润也不影响应纳税所得额”两个特征时，该项交易中因资产或负债的初始确认所产生的可抵扣暂时性差异要确认递延所得税资产

答案

参考答案：A, C

解析：

企业应当以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限，确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有以下特征的交易中因资产或负债的初始确认所产生的可抵扣暂时性差异不予确认

(1)该项交易不是企业合并

(2)交易发生时既不影响会计利润也不影响应纳税所得额。

完形填空

完形填空。

This was the moming when Jeremy,14-year-old,was to begin his duck shooting. He had     1    the whole
idea ever since his father had bought him    2 and had promised him a     3    to his island. But he loved
his father and wanted to    4 him.
       They came to the beach.  To     5    the sense of fear,he took a      6     0f his father. Then he put the
camera aside and picked up the gun. His father said happily,"I've been     7    a long time for this day.  I'll
let you    8    . "He
leaned(屈身) forward,eyes narrowed. "There is a small flight(飞翔的一群)  now.  Keep your head down;I'll give you the    9    ."
       Jeremy's heart was beating  10 " No,don't let me come,please ! " But they came,closer,closer…" Now,take him!"cried his father. Jeremy felt his body     11    . He stood up, leaned in to the gun the    12    his father taught him.  In the same distance(时刻 ) ,the ducks saw the gunners and flared (突然飞去)  wildly.
For a second he hung there balanced     13    life and death. There was no sound. Jeremy stood   14  ,
seizing the gun.
        " What happened?   15   didn't you shoot?"his father said in a controlled voice.  The boy didn't answer.  His lips were trembling(发抖). "Because they were so  16 ,"he said and burst into tears. He sat down,
face buried in his
hands and wept(哭泣). All     17    of pleasing his father was gone.  He had his chance and he had   18   .
      For a moment his father was  19  . And then he said,"Let's try again. "Jeremy didn't     20    his hands. "It's no use,I can't. "
       "Hurry,you'll miss him.  Here! "Cold metal touched Jeremy.  He     21   up, unbelieving.  His father
was handing the camera to him,and said softly," Quick ! "Jeremy stood up and pressed his shutter release(快门)  button in a flash. "I got him ! " His face was bright.
     Jeremy saw that there was no disappointment in his father's eyes,    22    pride and love. "I'll always
love shooting.  But that doesn't mean you     23     . Sometimes it takes as much     24     not to do a thing
as to do it," he paused."I think you could teach me how to operate that     25  . "

( )1. A. hated
( )2. A. a toy
( )3. A. game
( )4. A. join
( )5. A. learn
( )6. A. rest
( )7. A. lasting
( )8. A. go
( )9. A. word
( )10. A. wildly
( )11. A. warm
( )12. A. rule
( )13. A. between
( )14. A. surprisedly
( )15. A. How
( )16. A. lovely
( )17. A. hope
( )18. A. succeeded
( )19. A. silent
( )20. A. raise
( )21. A. sat
( )22. A. almost
( )23. A. need
( )24. A. energy
( )25. A. camera

B. loved
B. a camera
B. prize
B. praise
B. show
B. breath
B. waiting
B. shoot
B. gun
B. widely
B. excite
B. road
B. by
B. quietly
B. Where
B. sad
B. means
B. missed
B. cheerful
B. lift
B. looked
B. mostly
B. could
B. work
B. machine

C. hoped
C. a bike
C. trip
C. help
C. feel
C. picture
C. looking
C. catch
C. chance
C. tightly
C. delay
C. way
C. beside
C. still
C. Why
C. frightening
C. decision
C. failed
C. calm
C. lower
C. stood
C. even
C. dare to
C. courage
C. television

D. known
D. a gun
D. holiday
D. please
D. ease
D. care
D. asking
D. play
D. fact
D. nervously
D. obey
D. path
D. beyond
D. hard
D. What
D. friendly
D. practice
D. won
D. worried
D. put
D. came
D. only
D. have to
D. mind
D. tool

单项选择题

1813年京师地区爆发的天理教起义的领导者是（）

A.李文成

B.董福祥

C.林清

D.杨起隆