下列关于企业所得税的表述中,正确的有。A.如果未来期间很可能无法取得足够的应纳税所得

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问题:

下列关于企业所得税的表述中,正确的有。

A.如果未来期间很可能无法取得足够的应纳税所得额用以利用递延所得税资产的利益,应当减记递延所得税资产的账面价值

B.递延所得税资产的账面价值减记以后,继后期间根据新的环境和情况判断能够产生足够的应纳税所得额利用可抵扣暂时性差异,使递延所得税资产包含的经济利益能够实现的,应恢复递延所得税资产的账面价值

C.企业应以当期适用的税率计算确定当期应交所得税

D.企业应以转回期间适用的所得税税率(未来的适用税率可以预计)为基础计算确定递延所得税资产

考点:中级会计实务第十六章所得税第十六章所得税题库
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B The Ancient Olympic Games古代奥林匹克运动会
According to historical records,the first (1) Olympic Games can be traced back to 776 BC.They (2) dedicated to the Olympian gods and were staged on the (3) plains of Olympia.They continued for nearly 12 centuries, (4) Emperor Theodosius decreed in 393 A.D.that aU such"pagan cults" (5) banned.
The oldest myth which concerns the beginning of the (6) Games is that of Idaios Daktylos Herakles.According to other (7) ,Zeus,the father of humanity,fought and defeated Cronus in a (8) for the throne of the gods.Finally,the well-known (9) Herakles is mentioned who staged games in Olympia in honour (10) Zeus,because the latter had helped him conquer Elis when (11) went to war against Augeas.
Through the 12 centuries of (12) Olympic Games,many wonderful athletes competed in the stadium and (13) hippodrome of ancient Olympia’s sacred area,moving the crowds with (14) great achievements.Although mortal,their Olympic victories immortalised them.Of (15) best athletes who left their mark on the sacred vallev (16) Olympia,some surpassed all limits and became legends by winning (17) successive Olympic Games and remaining at the forefront of their (18) for more than a decade.
The ancient Olympic Games were (19) a one.day event until 684 BC.when they were extended (20) three days.In the 5th century B.C.,the Games were extended again to cover five days.

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一个不是0的数乘一个大于1的数,积比原来的数______.

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患者男,56岁。诊断为缺血性心肌病,心功能Ⅳ级,超声心动图示左心室明显扩大,EF为22%。心电图频发室性期前收缩。血钾4.5mmol/L,血地高辛浓度1.1ng/ml。

该患者抗心律失常药物首选()

A.氟卡尼

B.普罗帕酮

C.胺碘酮

D.利多卡因

E.美西律

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某类决策复杂,决策过程中受动态社会环境的约束,决策者只有有限的能力,且带有偏见。那么这类决策属于( )。

A.理性模式

B.有限理性模式

C.有效理性模式

D.非理性模式

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()实现内外网的隔离与访问控制是保护内部网安全的最主要、同时也是最有效、最经济的措施之一。

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