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【多选题】
下列企业适用的所得税税率均为25%,采用资产负债表债务法核算所得税,不考虑其他纳税调整事项,关于递延所得税的会计处理正确的有( )。
A.
甲公司2014 年经营亏损2000 万元，甲公司预计在未来5 年内能够产生足够的应纳税所得额，用以弥补亏损，为此确认递延所得税资产500 万元
B.
乙公司2014 年年初购入设备一台，乙公司在会计处理时按照年限平均法计提折旧，假定该设备允许加速计提折旧，计税时按年数总和法计提折旧，金额比年限平均法多计提折旧1000 万元，为此确认递延所得税资产250 万元
C.
丙公司2014 年年初以银行存款2000 万元购入一项交易性金融资产，2014 年年末该项金融资产的公允价值为3000 万元，为此公司确认递延所得税负债250 万元
D.
丁公司2014 年年初以银行存款4000 万元购入一项投资性房地产，对其采用公允价值模式进行后续计量，2014 年年末该项投资性房地产的公允价值为3000 万元，计税基础为3600 万元，为此确认递延所得税负债150 万元
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animal farming and shipbuilding
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none of the above
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Belfast
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founded in historical fact
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apparent
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its most famous landmark, the “Giant’s Causeway”
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【单选题】Northern Ireland is a mostly rural, green land with low hills and is suitable largely for __________.
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【单选题】Northern Ireland is the smallest of the four nations, but is quite well-known in the world for___.
A.
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查看完整题目与答案
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