南半球国土面积最大的国家是（ ） A．巴西 B．澳大利亚 C．加拿大 D．南非

甲公司20×9年度涉及所得税的有关交易或事项如下：

(1)甲公司持有乙公司40%股权，与丙公司共同控制乙公司的财务和经营政策。甲公司对乙公司的长期股权投资系甲公司20×7年2月8日购入，其初始投资成本为3000万元，初始投资成本小于投资时应享有乙公司可辨认净资产公允价值份额的差额为400万元。甲公司拟长期持有乙公司股权。根据税法规定，甲公司对乙公司长期股权投资的计税基础等于初始投资成本。

(2)20×9年1月1日，甲公司开始对A设备计提折旧。A设备的成本为8000万元，预计使用10年，预计净残值为零，采用年限平均法计提折旧。根据税法规定，A设备的折旧年限为l6年。假定甲公司A设备的折旧方法和净残值符合税法规定。

(3)20×9年7月5日，甲公司自行研究开发的B专利技术达到预定可使用状态，并作为无形资产入账。B专利技术的成本为4000万元，预计使用10年，预计净残值为零，采用直线法摊销。根据税法规定，B专利技术的计税基础为其成本的l50%。假定甲公司B专利技术的摊销方法、摊销年限和净残值符合税法规定。

(4)20×9年12月31日，甲公司对商誉计提减值准备l000万元。该商誉系20×7年12月8日甲公司从丙公司处购买丁公司l00%股权并吸收合并丁公司时形成的，初始计量金额为3500万元，丙公司根据税法规定已经交纳与转让丁公司100%股权相关的所得税及其他税费。根据税法规定，甲公司购买丁公司产生的商誉在整体转让或者清算相关资产、负债时，允许税前扣除。

(5)甲公司的C建筑物于20×7年12月30日投入使用并直接出租，成本为6800万元。甲公司对投资性房地产采用公允价值模式进行后续计量。20×9年12月31日，已出租C建筑物累计公允价值变动收益为l200万元，其中本年度公允价值变动收益为500万元。根据税法规定，已出租C建筑物以历史成本按税法规定扣除折旧后作为其计税基础，折旧年限为20年，净残值为零，自投入使用的次月起采用年限平均法计提折旧。甲公司20×9年度实现的利润总额为l5000万元，适用的所得税税率为25%。假定甲公司未来年度有足够的应纳税所得额用于抵扣可抵扣暂时性差异。

要求：

根据上述资料，不考虑其他因素，回答下列问题。

下列各项关于甲公司20×9年度所得税会计处理的表述中，正确的有()

A.确认所得税费用3725万元

B.确认应交所得税3840万元

C.确认递延所得税收益ll5万元

D.确认递延所得税资产800万元

E.确认递延所得税负债570万元

解下列一元二次方程：

（1）x²-4x=1（配方法）；

（2）2x²+x+1=0；

（3）4x²-4x+1=0；

（4）x²+7x+10=0．

单核苷酸多态性发生频率最高的是（）

A.转换

B.替换

C.插入

D.缺失

E.颠换

During my elementary school years, I used to compare my mom with my best friend Tiffany’s mom.  

Tiffany’s mom always gave her lots of money to buy the most fashionable clothes and favorite food. Her mom allowed her to do anything she liked. I really admired Tiffany. My mom didn’t give me much pocket money and she always told me that I should behave myself. I was annoyed with her.

Whenever I didn’t get what I wanted, I would complain to my mom, Tiffany’s mom would give her that! I wish she were my mom. Every time, my mom would calmly say “Poor Tiffany”. I couldn’t understand her. “She shouldn’t be feeling sorry for Tiffany!” I thought. “She should be feeling sorry for me.”

One day, I couldn’t help saying to Mom, “Poor Tiffany? Lucky Tiffany! She gets everything she wants! Why do you feel sorry for her?” I burst out crying.

My mom sat down next to me and said softly. “Yes, I do feel sorry for her. I have been teaching you a lesson that she will never be taught.”

I looked up at her. “What are you talking about?”   

Mom said with care, “One day she will really want something. Maybe she’ll find out that she can’t have it. Her mother won’t always be around to give her money, and what’s more, money can’t buy everything.”  

It took some time, but I eventually understood my mom’s words. Now I am a happy and successful woman.   

小题1:During the author’s elementary school years, she __________.

A．wished that her mom were as good as Tiffany’s

B．went to school with Tiffany every day

C．usually compared her lesson with Tiffany’s

D．sometimes gave lots of money to Tiffany小题2:Why did the author’s mom always say “Poor Tiffany”? 

A．She felt sorry for Tiffany because Tiffany was poor.

B．She wanted to tell a lie to comfort the author.

C．She thought that Tiffany was spoiled by her mother.

D．She told the author this and wanted her to help Tiffany.小题3:What do we learn about the author’s mother? 

A．She was strict and taught the author to be independent.

B．She cared for other people’s children more than her own.

C．She thought that life lessons were as important as money.

D．She was so poor that she couldn’t give the author much money.小题4:What can we infer from the passage? 

A．The author was quite annoyed with her mother in the past.

B．The author’s mother felt sorry for Tiffany.

C．Tiffany’s mother took the author’s mother’s advice.

D．The author is thankful to her mother now.

企业在筹集资金的过程中，投资人投入资本超过其注册资金数额的部分属于 ______ 。

A．资本溢价
B．股票溢价
C．利润总额
D．盈余公积