A公司上期期末“递延税款”账户的贷方余额为495万元,适用的所得税税率为33%。本期

题型:单项选择题

问题:

A公司上期期末“递延税款”账户的贷方余额为495万元,适用的所得税税率为33%。本期适用的所得税税率为30%;本期发生的应纳税时间性差异为525万元,可抵减时间性差异为45万元,本期转回的应纳税时间性差异为180万元。采用递延法时A公司本期期末“递延税款”账户的贷方余额为()万元。

A.84.6

B.579.6

C.-45

D.585

考点:会计资格考试中级会计(会计实务)中级会计实务58
题型:单项选择题

The first time I saw him, what impressed me most were his waistline _____ nearly 3 Chinese chi and his obesity ______ 210 jin.

A.measured ; weighed

B.measuring; weighing

C.measured; weighing

D.measuring; weighed

题型:单项选择题

My husband and I were once in Nepal(尼泊尔)to see sunrise over the Himalayas.

One morning we awoke to total darkness at 5 o’clock.As we rushed through a town with cameras in hand,I noticed the calm,gentle way the Nepalese people greeted the morning.One man boiled a huge pot of milk tea,and other villagers gathered around his fire,cupping their hands around small glasses of the steaming sweet mixture.It was fascinating,but not to be left behind,we joined the stream of tourists moving quickly up to the lookout point.

The top was crowded when we arrived,but after 10 minutes of cold waiting,the assembled group gave up.“The cloud cover is too heavy,”one said.Then one by one they rushed down the hill to the next item on their sightseeing list.I was disappointed as well,but suddenly I noticed a small Nepalese boy absently playing with a stick and shooting quick glances at the clouds.He must know something we don’t,I thought.I decided to wait with him.

The boy and I didn’t have to wait long.Moments later,a tiny stream of golden light burned through one thick cloud,then another.Rose-colored fog warmed the backs of the clouds,and suddenly the morning sun stole a glance around the side of the mountain,mile above where I’d expected it to be.

Nothing I’d seen before prepared me for the moment the clouds withdrew with bowed heads,and the magnificent Himalayas were revealed before,around,and above me.I sat in astonishment,not breathing,not daring to look away,certain that God had placed me here at the backdoor of Earth to show me what Heaven really looks like.I certainly got the message.Never again will I rush a sunrise.I now know Nature will supply her fruits to me only when I am truly ready to receive them.

小题1:What does “It” in Paragraph 2 most probably imply?

A.The darkness of the town in the morning.

B.The huge pot of milk tea boiling on the fire.

C.The way the local people welcomed the day.

D.The stream of tourists rushing to the lookout point.小题2:The author decided to wait with the Nepalese boy because _____.

A.she felt kind of having faith in him

B.the restless tourists disappointed her

C.that boy was praying to the sun with a magic stick

D.she had nothing more to see on her sightseeing list小题3:What can be concluded from the passage?

A.Do in Rome as the Romans do.

B.God helps those who help themselves.

C.Time and tide wait for no man.

D.Fortune rewards those having patience.

题型:单项选择题

在环杓后肌收缩时,杓状软骨运动方向是()。

A.向内运动

B.向外运动

C.向前运动

D.向后运动

E.以上都是错误

题型:单项选择题

《信息系统工程监理及相关信息技术咨询服务取费计算方法》中信息系统工程项目复杂度调整系数表内给出的复杂度调整系数最大值、最小值分别为()。

A.1

B.1.1

C.1.2

D.1.4

题型:单项选择题

女书是湖南江永等地流传的一种古老的女性文字,两千多年来,只在女性中流传。随着最后一位自然传人的去世,女书面临失传的危险。回答下列各题。

女书是妇女当中流传的、表达她们喜怒哀乐的文字。女书一旦失传()

A.意味着民族文化将自行消亡

B.说明民族文化与时代发展格格不入

C.会使中华传统文化惨遭灭顶之灾

D.会使世界文化的百花园受损

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