甲公司2014年年初递延所得税负债的余额为零,递延所得税资产的余额为30万元(系20

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问题:

甲公司2014年年初递延所得税负债的余额为零,递延所得税资产的余额为30万元(系2013年年末应收账款的可抵扣暂时性差异产生)。甲公司2014年度有关交易和事项的会计处理中,与税法规定存在差异的有: 资料一:2014年1月1日,购入一项非专利技术并立即用于生产A产品,成本为200万元,因无法合理预计其带来经济利益的期限,作为使用寿命不确定的无形资产核算。2014年12月31日,对该项无形资产按照10年的期限摊销,有关摊销额允许税前扣除。 资料二:2014年1月1日,按面值购入当日发行的三年期国债1000万元,作为持有至到期投资核算。该债券票面利率为5%,每年年末付息一次,到期偿还面值。2014年12月31日,甲公司确认了50万元的利息收入。根据税法规定,国债利息收免征企业所得税。 资料三:2014年12月31日,应收账款账面余额为10000万元,减值测试前坏账准备的余额为200万元,减值测试后补提坏账准备100万元。根据税法规定,提取的坏账准备不允许税前扣除。 资料四:2014年度,甲公司实现的利润总额为10070万元,使用的所得税税率;预计从2015年开始适用的所得税税率为25%,且未来期间保持不变。假定未来期间能够产生足够的因纳税所得额用以抵扣暂时性差异,不考虑其他因素。 要求:

分别计算甲公司2014年年末资产负债表“递延所得税资产”、“递延所得税负债”项目“期末余额”栏应列示的金额。

考点:会计资格考试中级会计(会计实务)2015年中级会计职称《中级会计实务》真题
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张奶奶从邮递员手中接过所订的报纸,不经意间从这份报纸中抽出一张,发现第8版和第21版在同一张纸上.请你判断一下,这份报纸共有(  )

A.27版

B.28版

C.29版

D.以上答案都不对

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国际工程承包合同订立的最主要形式为()。

A.拍卖

B.议标

C.招标

D.委托

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     December 2

     Sharon called about four times today. At least it shows she's trying to explain something to me. I feel

a little better.

     December 3

     This morning Sharon said she had only told one person and didn't know why everyone seemed to

know. Yes, I am an adopted (收养的) daughter. But she had promised to keep it a secret for ever!

     December 5

     I wish I had a friend I could really trust all of the time. I thought I found that friend, but I haven't and

it's making me miserable (痛苦的)! It's wrong to tell her all about it. She gains my trust, and then loses it.

     December 7

     I have a nice room, beautiful house and everything I've ever wanted. My adoptive parents will give

me all the things I've ever dreamed of. Yet all the money in the world can't buy what I want now. I want

for Sharon to be my best friend again.

     December 10

     Sharon just called. She said she thought it might help if we spent more time together. She worried

that I would switch schools (转学). She is the best friend I've ever had. When I'm with Sharon, I can

be myself. I need Sharon's friendship. I need it more than I've ever known.

     December 16

     I just had the most fantastic two days of my life! This was the best time I've had for a long, long while. Yesterday, we walked five times around the park and today we walked along the river for twenty minutes. We talked so much. Sharon, Sharon, no brick wall between us now.

1. What is the author mainly worried about?

A. How she was adopted.      

B. Why she switched schools.

C. Her family life.      

D. Her friendship with Sharon.

2. Sharon lost the author's trust because she ________.

A. didn't keep the author's secret      

B. didn't like the author any more

C. told the author's past life to everyone  

D. often refused to help the author

3. The underlined word "fantastic" in the last paragraph probably means ________.

A. funny

B. wonderful

C. sad

D. lucky

4. It can be inferred that in the end the author and Sharon ________.

A. were not friends anymore      

B. became good friends again

C. would switch to another school together  

D. could hardly understand each other

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甲于1972年将房屋出典给乙,典价5000元,典期20年。1992年典期届满,甲以5000元向乙回赎,乙主张甲必须以该房现价3万元回赎。依照有关法律规定,甲应按照哪一价款回赎典物?

A.5000元

B.3万元

C.1.25万元

D.1.5万元

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脾虚湿困型带下病的治法是:()

A.健脾益气,升阳除湿

B.健脾益气,利湿止带

C.健脾渗湿止带

D.健脾补肾,涩精止带

E.健脾益气,固冲止带

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