【判断题】资产负债表日,企业应当对递延所得税的账面价值进行复核。 ( )
【判断题】递延所得税资产和递延所得税负债的计量,应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响,即在计量递延所得税资产和递延所得税负债时,应当采用与收回资产或清偿债务的预期方式相一致的税率。( )
【多选题】下列各项有关递延所得税资产的说法中,正确的有()。
A.
资产负债表日,企业应当对递延所得税资产的账面价值进行复核
C.
企业递延所得税不一定作为所得税费用或收益计入当期损益
【简答题】按照现行新股配售制度规定,投资者进行新股配售时,其所持有的沪、深两市的股票市值将分别计算。( )
【单选题】Why ship repair is an inherently difficult business to manage in the conventional sense?
A.
Because it is difficult to plan and manage
B.
Because it is cannot be well categorized
C.
Because it is a difficult work for people to undergo
D.
Because it is seldom researched by researcher为什么从传统意义上看修船生来是一宗难于管理的事务?因为它难以计划和管理。
【单选题】Why ship repair is an inherently difficult business to manage in the conventional sense?
A.
Because it is difficult to plan and manage
B.
Because it is cannot be well categorized
C.
Because it is a difficult work for people to undergo
D.
Because it is seldom researched by researcher
【多选题】下列有关“递延所得税资产减值”的阐述中,正确的有( )。
A.
资产负债表日,企业应当对递延所得税资产的账面价值进行复核
B.
如果未来期间很可能无法取得足够的应纳税所得额用以利用递延所得税资产的利益,应将减计的金额冲减“递延所得税资产”的余额
C.
如果未来期间很可能无法取得足够的应纳税所得额用以利用递延所得税资产的利益,应将减计的金额计入“递延所得税资产减值准备”
D.
递延所得税资产账面价值减计后,其后经判断能够产生足够的应税所得利用可抵扣暂时性差异,应相应恢复递延所得税资产的账面价值
【判断题】按照现行新股配售制度规定,投资者进行新股配售时,其所持有的沪、深两市的股票市值将加总计算。 ( )
【简答题】按照现行新股配售制度规定,投资者进行新股配售时,其所持有的沪、深两市的股票市值将加总计算。( )