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【单选题】
听力原文: A farmer who lived in a small village suffered from the severe pain in his stomach. The doctor in the village had tried a number of treatments but been unable to cure him. The farmer decided to see a doctor in the nearest town. As he loved' money badly and spent as little as possible, he thought he would find out what he would have to pay this doctor. He was told that his patient had to pay three pounds for the first visit and one pound for the second visit. The farmer thought about this for a long time. As he came into the doctor's room, he said, 'Good morning, doctor. Here I am again. The doctor was a little surprised. Then he asked the farmer a few questions, examined his chest and took the pound which the farmer insisted on giving him. The doctor said with a smile. 'Well, sir. There is nothing new. Please continue to take the same medicine I gave you the first time you came to see me.' For what reason did the farmer go to see a doctor in the town?
A.
He wanted to pay less money.
B.
The town was not far from his home.
C.
The doctor in the village failed to cure him.
D.
The doctor in the village refused to treat him again.
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举一反三
【单选题】后备保护分为()保护。
A.
近后备
B.
远后备
C.
远后备和近后备
【单选题】下列关于所得税会计的表述中,不正确的是( )。
A.
可抵扣亏损视同可抵扣暂时性差异
B.
所得税的核算应采用资产负债表债务法
C.
负债的账面价值小于其计税基础会产生可抵扣暂时性差异
D.
资产的账面价值大于其计税基础会产生应纳税暂时性差异
【多选题】诉讼证据的基本特征
A.
客观性
B.
关联性
C.
合法性
D.
真实性
【多选题】诉讼证据的基本特征包括
A.
客观性
B.
合法性
C.
时效性
D.
关联性
【多选题】下列关于递延所得税会计处理的表述中,正确的有()
A.
企业应当在资产负债表日对递延所得税资产的账面价值进行复核
B.
企业不应当对递延所得税资产和递延所得税负债进行折现
C.
企业应将当期发生的可抵扣暂时性全部确认为递延所得税资产
D.
递延所得税费用是按规定当期应予确认的递延所得税资产加上当期应予确认的递延所得税负债的金额
【多选题】下列关于递延所得税会计处理的表述中,正确的有()
A.
企业应将当期发生的应纳税暂时性差异全部确认为递延所得税负债
B.
递延所得税费用是按规定当期应予确认的递延所得税资产加上当期应予确认的递延所得税负债的金额
C.
企业应在资产负债表日对递延所得税资产的账面价值进行复核
D.
企业不应当对递延所得税资产和递延所得税负债进行折现
【单选题】魏武王曹操“东临碣石,以观沧海”,所观沧海是今天的( )。
A.
黄海
B.
渤海
C.
洞庭湖
D.
太湖
【多选题】下列关于递延所得税会计处理的表述中,正确的有()
A.
企业应将当期发生的可抵扣暂时性差异全部确认为递延所得税资产
B.
递延所得税费用是按规定当期应予确认的递延所得税资产加上当期应予确认的递延所得税负债的金额
C.
企业应在资产负债表日对递延所得税资产的账面价值进行复核
D.
企业不应当对递延所得税资产和递延所得税负债进行折现
【判断题】后备保护分为后备保护和辅助保护。
A.
正确
B.
错误
【判断题】后备保护分为近后备保护和远后备保护。
A.
正确
B.
错误
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