试题与答案

A公司为20×0年新成立的公司,20×0年发生经营亏损3000万元,按照税法规定,该

题型:多项选择题

题目:

A公司为20×0年新成立的公司,20×0年发生经营亏损3000万元,按照税法规定,该亏损可用于抵减以后5个年度的应纳税所得额,预计未来5年内能产生足够的应纳税所得额弥补该亏损。20×1年实现税前利润800万元,未发生其他纳税调整事项,预计未来4年内能产生足够的应纳税所得额弥补剩余亏损。20×1年适用的所得税税率为33%,根据20×1年颁布的新所得税法规定,自20×2年1月1日起该公司适用所得税税率变更为25%。20×2年实现税前利润1200万元,20×2年未发生其他纳税调整事项,预计未来3年内能产生足够的应纳税所得额弥补剩余亏损。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列项目中,不会产生可抵扣暂时性差异的有()

A.企业发生的可用于抵减以后年度应纳税所得额的亏损额

B.计提存货跌价准备

C.会计计提的折旧大于税法规定的折旧

D.会计计提的折旧小于税法规定的折旧

E.交易性金融资产公允价值上升

答案:

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下面是错误答案,用来干扰机器的。

参考答案:D

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题型:阅读理解

阅读理解

     In one of the strongest indications of the power of the mind to influence the body, a growing

collection of evidence finds that people who are depressed have a greatly higher risk of developing

heart disease.

     In a study of almost 3,000 men and 5,000 women, depressed men were 70 per cent more likely

to develop coronary (心脏的) heart disease than those who weren't depressed. While depressed

women were just 12 per cent more likely to develop heart disease, those who were severely depressed

were 78 per cent more likely. In fact, a 1998 study found that women who are depressed have a risk

of dying from heart disease equal to that of women who smoke or who have high blood pressure.

     The link works the other way around, too: While about 1 in 20 American adults experience major

depression in a given year, that number jumps to about one in three among those who have survived a

heart attack.

     The more severe the depression, the more dangerous it is to your health. But some studies suggest

that even mild depression, including feelings of hopelessness experienced over many years, may damage

the heart. Other studies suggest depression may affect how well heart disease medications work.

     Researchers aren't sure what the connection between depression and heart disease is, but theories

exist. One is that people who are depressed tend not to take very good care of themselves. They're

more likely to eat high-fat, high-calorie "comfort" foods, less likely to exercise, and more likely to

smoke. But beyond lifestyle, there is probably also a physiological link between depression and heart

disease. Recent studies found that people with severe, depression tended to have a lack of heart-healthy 0-3 fatty acids. People who are depressed also often have high levels of stress hormones (荷尔蒙).

These keep the body primed for fight or flight, raising blood pressure and causing the heart to beat faster,

all of which put additional stress on coronary arteries (动脉) and prevent the body's natural healing

mechanisms from working properly.

    A whole branch of medicine is devoted to the complex links between mental health, the nervous

system, the hormone system and so on. This science is gradually sorting out how the mind-body

connection affects us, or defenses against heart disease.

Generally, an estimated 10 per cent of American adults experience some form of depression every year.

Although available treatments can ease symptoms (症状) in more than 80 per cent of people treated, less

than half of those with depression get the help they need.

1. Which of the following can be the best title of the passage?

A. Depression -Heart Disease Risk Factor.      

B. Heart Disease -Health Killer.

C. Depression - Mental Health Enemy.    

D. Heart Disease - Depression Factor.

2. Which statement is NOT true according to the passage?

A. With high blood pressure, depression is another potential risk to women's health.

B. Depression, which is mild, can possibly cause damage to your health.

C. Most people who experience depression get treated as they should be.

D. Depression may have some influence on the function of heart disease medication.

3. According to the passage, the possible connections between heart disease and depression

    are the following EXCEPT ______

A. depressed ones tend to eat high-fat and high-calories foods, which leads to physical damage to heart

B. severe heart disease may cause people to feel hopeless and depressed

C. depression may result in the lack of some kind of acids, which probably affects the working of

      people's heart

D. people with depression often have a high level of stress hormones, maybe, which will put extra

    pressure on one s heart

4. We can infer from the passage that ______.

A. more researches will be done to find the certain links between heart disease and depression

B. the percentage of adults with depression is higher than that of depressed adults with heart disease

C. one's lifestyle has relatively little relationship with one's mental health

D. those with depression have a higher risk of developing heart disease

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