患者，男性，21岁，不幸被家犬咬伤右腿，家犬外观健康，下列哪项处理是错误的 A．立即

Today I’d like to talk about how to become a (1) . Usually you have to start at the beginning. That is, you have to begin (2) of some sort on a local newspaper, a (3) , maybe on a small magazine -- work (4) . Now there aren’t that many organizations which have large numbers of foreign correspondents so you also have to (5) with that aim (6) . Another way of doing it is to work abroad, and work as (7) . That’s somebody who sells stories, and gets paid (8) , to newspapers and magazines and so on. And hoping to (9) that way, and eventually to be offered a (10) .
I don’t really know (11) are needed, but obviously a degree in modern languages or (12) would be very useful. But, a degree in itself probably wouldn’t (13) . It wouldn’t be enough to get you job. It wouldn’t (14) to make an editor decide to (15) . So it’s difficult to define the (16) . You’re going to need (17) and the ability to assimilate information (18) and then produce stories which (19) of the newspaper or radio or television station you (20) .

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题型：单项选择题

下列关于“递延所得税负债”的表述中，正确的说法是（）。

A.本科目核算企业根据所得税准则确认的可抵扣暂时性差异产生的所得税负债

B.企业在确认相关资产、负债时，根据所得税准则应予以确认增加的递延所得税负债，借记“所得税费用-递延所得税费用”、“资本公积-其他资本公积”等科目，贷记本科目

C.资产负债表日，企业根据所得税会计准则应予确认的递延所得税负债大于本科目余额的，借记“所得税费用-递延所得税费用”、“资本公积-其他资本公积”等科目，贷记本科目；应予确认的递延所得税负债小于本科目的余额，做相反的会计分录

D.本科目期末借方余额，反映企业已确认的递延所得税负债的余额

E.本科目期末贷方余额，反映企业已确认的递延所得税负债的余额

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