在所得税采用递延法核算的情况下,无论产生的是应纳税时间性差异,还是可抵减时间性差异及

题型:判断题

问题:

在所得税采用递延法核算的情况下,无论产生的是应纳税时间性差异,还是可抵减时间性差异及永久性差异,均应采用相同的处理原则,即将差异对所得税的影响金额确认为一项递延税款借项或贷项。 ( )

考点:注册会计师会计注册会计师会计真题2000年
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根据对话内容,从方框中选择5个恰当的句子完成对话,并将句子前的字母代号填在答题卡上的相应题号后。
A. What happened to him?
B. Is there a Chinese festival in June, too?
C. Thank you for telling me.
D. Yes, you are very smart.
E. It sounds very interesting.
F. What do you usually do on that day in China?
G. What a pity!
Nathan:     There is a festival in June in our country, it’s Father’s Day.     61   
Li Fei:    Yes, it’s on the fifth day of the fifth lunar(阴历)month. We call it Dragon Boat Festival
Nathan:      62      
Li Fei:     We make and eat zongzi and hold dragon boat races.
Nathan:        63       Why do you celebrate Dragon Boat Festival?
Li Fei:     Oh, it is a story about Qu Yuan. He lived about two thousand years ago. His job was to give advice to the emperor. But he wasn’t trusted and often got punishment(惩罚). So he jumped into the Miluo River and died.
Nathan:     64    Was the day that Qu Yuan died on the fifth day of the fifth lunar month in that year?
Li Fei:      65      From then on , Chinese people began to eat zongzi and have dragon boat races on that day to memorize him.
题型:判断题

这幅漫画给我们的哲学启示是(  )

①实践是认识发展的动力

②没有创新就没有发展                          

③辩证的否定是事物发展的关键

④新事物必然战胜旧事物

A.①②

B.①③

C.②③

D.③④

题型:判断题

—How do you think I should receive the reporter?

—___ you feel about him, try to be polite.

A.How

B.What

C.Whatever

D.However

题型:判断题

患者女,71岁,已婚,退休工人,因“确诊肝硬化10年,黑便伴头晕、乏力2天”入院。查体:T37℃,心率100次/分,血压90/60mmHg,皮肤巩膜无黄染,浅表淋巴结无肿大,双肺呼吸音低,腹软,未见静脉曲张,全腹无压痛,肝肋下未及,脾肋下二指,移动性浊音(-),肠鸣音3~5次/分。双下肢无水肿。

提示:胸部CT提示左侧肺部感染并中等量胸腔积液,右侧少量胸腔积液。超声心动提示:左心增大,主动脉瓣退变,二尖瓣退变并轻度反流,肺动脉高压(轻度)。EF76%。PPD试验阴性,血生化提示:CK260U/L,CK-MB80U/L,LDH248U/L,TBIL57.0μmol/L,IBIL29.90μmol/L,ALB30.5g/L,AST65U/L。考虑目前可能的诊断()。

A.慢性心功能不全

B.肝硬化伴胸腔积液

C.肺部感染

D.肝硬化伴腹腔积液

E.肺结核

F.肺部肿瘤

题型:判断题

防爆电动机轴承添加润滑脂应占轴承内腔容积的()为宜。

A.1/3~2/3

B.1/2~2/3

C.1/3~1/2

D.1/4~2/3

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