问题 多项选择题

关于所得税的列报,下列说法中正确的有()。

A.递延所得税资产和递延所得税负债一般应当分别作为非流动资产和非流动负债在资产债表中列示

B.在个别财务报表中,当期所得税资产与当期所得税负债及递延所得税资产与递延所得税负债可以以抵销后的净额列示

C.应交所得税应当在利润表中单独列示

D.在合并财务报表中,当期所得税资产与负债及递延所得税资产及递延所得税负债可以以抵销后的净额列示

答案

参考答案:A, B

解析:应交所得税应当列示在资产负债表中负债一栏;在合并财务报表中,纳入合并范围的企业中,一方的当期所得税资产或递延所得税资产与另一方的当期所得税负债或递延所得税负债一般不能予以抵销,除非所涉及的企业具有以净额结算的法定权利并且意图以净额结算。

阅读理解

Reading comprehension.

    One of the most famous movie prizes in the world is the Oscar. Every year in the United States, the

Academy of Motion Picture Arts and Science (电影艺术科学院) gives Oscars to people who have done

well in the movies. There is an Oscar for the best movie of the year, another for the best actor, and Oscars

for doing many other things well in movies.

    Oscars are very important because people want to see movies that have won them. They also want to

see actors who have won Oscars. This means movies that have won Oscars make a lot of money. The

Academy first gave prizes to movies in 1927, but they were not called Oscars then. That happened four

years later. Most people think that Oscar was someone famous in the movies, but he wasn't. He was

someone that a woman called Margaret Herrick knew. She worked for the Academy and one day she saw

the prize on a table. She said, "He looked like my friend Oscar." From that time on the prizes were called

the Oscars.

Answer the following questions according to the passage.

1. What is the Oscar?

                                                                                                                             

2. Who can win the Oscars?

                                                                                                                             

3. Where does the Academy of Motion Picture Arts and Science give Oscars to them? 

                                                                                                                              

4. When did the Oscars get their names?

                                                                                                                              

5. Why are Oscars important?

                                                                                                                               

判断题