对于可抵扣暂时性差异可能产生的未来经济利益,应以很可能取得用来抵扣可抵扣暂时性差异的

题型:单项选择题

问题:

对于可抵扣暂时性差异可能产生的未来经济利益,应以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认相应的()。

A.递延所得税资产

B.递延所得税负债

C.应交所得税

D.暂时性差异

考点:注册税务师继续教育注册税务师继续教育题库
题型:单项选择题

下列结构图中,表示原子的是(  )

A.

B.

C.

D.

题型:单项选择题

(10分)史料研习是学习历史的重要方法。阅读下列材料,回答问题:

材料一 拿破仑在其所有征服地区贯彻法国革命的一些基本原则。他废除封建制度和农奴制,承认所有公民的平等,实施其著名的法典。 ……法国的统治是进步的,但事实仍然是,它乃一种外来统治,在必要的地方,是凭武力强加的。……法国的统治通常意味着行政管理质量的提高,但是,人们对行政管理的法国式性质的印象比对行政管理的质量的印象更深刻的时候来临了。”

——斯塔夫理阿诺斯《全球通史》

材料二 美国华盛顿纪念塔有一块来自中国的石碑。碑文取自《瀛环志略》:“华盛顿,异人也。①起事勇于胜广,割据雄于曹刘,既已提三尺剑,开疆万里,②乃不僭位号,不传子孙,而创为推举之法,③几于天下为公。乎三代之遗意。④其治国崇让善俗,不尚武功,亦迥与诸国异……米利坚(即美利坚)合众国之为国,幅员万里,⑤不设王侯之号,不循世袭之规,公器付之公论,创古今未有之局,一何奇也!”

请回答:

(1)材料一中所指的“基本原则”是什么?(3分)如何理解材料一中“行政管理的质量”和“行政管理的法国式性质”的矛盾? (2分)

(2)材料二中划线的5部分,有2部分直接描述了美国政治制度,请写出序号。(2分)

(3)结合材料二和所学知识,指出美国独立后,华盛顿为美国民主建设作出了哪些重要贡献?(3分)

题型:单项选择题

阅读理解。

     Making pulp (纸浆) and paper is a traditional industry in Canada. According to the Canadian Pulp and

Paper Association, Canada supplies 34% of the world's wood pulp and 49% of its newsprint paper. If these

paper products could be produced in some other way, Canadian forests could be left. Recently, a possible

way of producing paper has been suggested by agriculturalists and environmentalists: a plant called hemp (麻).

     Hemp has been grown for a long time. It produces fiber which can be made into paper, fuel, oil, food and

rope. For centuries, it was very important to the economies of many countries because it was used to make

big ropes used on sailing ships. The worldwide trading network would not have been possible without hemp.

Nowadays, ships' ropes are usually made from wire or fibers, but scientists are now suggesting growing hemp.

In fact, four times as much paper can be produced from land using hemp rather than trees, and many

environmentalists believe that the large-scale growing of hemp could reduce the pressure on Canada's forests.

     However, there is a problem: hemp is illegal in many countries of the world. This plant, which is related to

the plant from which a drug called marijuana (大麻毒品) is produced, is very useful for fiber, rope, oil and

fuel. In the late 1930s,a movement to ban the drug marijuana began, resulting in the banning of the growing

not only of the plant used to produce the drug, but also of the commercial fiber producing hemp plant. In fact,

the drug marijuana cannot be produced from the hemp plant, since it doesn't contain the active ingredient (成

分)in the drug. In recent years, many people try to make it legal to grow the plant and sell the fiber for

production.

1. Why is pulp and paper production important to Canada?

A. Canada needs to find a way to use all its spare wood.

B. Canada publishes a lot of newspapers and books.

C. Pulp and paper export is a major source of earning money for Canada.

D. Hemp is a traditional plant of Canada.

2. In the past worldwide trade, the plant hemp was used as _______.

A. a material for ships' ropes

B. a very rewarding export

C. fuel for ships

D. food for sailors

3. Hemp was banned because _______.

A. it is related to the marijuana plant

B. it can be used to produce marijuana

C. it was no longer a useful crop

D. it was harmful to the land

4. According to the passage, what can be used to make paper?

A. Trees.

B. Hemp plant.

C. Marijuana plant.

D. Both trees and hemp plant.

题型:单项选择题

《黄金投资分析师职业资格注册管理办法》对黄金投资分析师的职业道德准则和职业纪律规范有哪些规定?

题型:单项选择题

空中交通管制是指()。

A.程序管制

B.雷达管制

C.自动化管制

D.半自动化管制

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