题目:
阅读理解。
Ni Jian is a good driver. He is 28 years old. He drives a car in a machine factory. He works from Monday
to Friday. His home is far away from the factory. He gets up at half past six. He goes to work at seven. At half
past seven he must get there. He has no time to have breakfast at home. He has lunch in the factory. He leaves
the factory at five. He cooks supper and does housework in the evening. He likes reading a lot. Sometimes he
watches TV. He goes to bed at about ten.
1. Ni Jian ____________. [ ]
A. is a worker
B. is a car driver
C. makes machine
D. teaches in the factory
2. On Saturday and Sunday Ni Jian ____________ [ ]
A. doesn't go to work
B. stays at home
C. goes to the factory
D. reads books
3. ____________, so he has no time to have breakfast.[ ]
A. He often gets up early
B. He is very busy
C. His factory is too far
D. He doesn't like having breakfast
4. He has lunch ____________. [ ]
A. at home
B. in the park
C. in his car
D. in the factory
5. He ____________ in the evening. [ ]
A. cooks supper
B. does housework
C. washes his clothes
D. both A and B
答案:
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参考答案:C解析:本期递延所得税发生额=(9600-60000×15%)×25%=150(万元)。2011年所得税费用=1479.63-150=1329.63(万元)。 借:所得税费用 1329.63 递延所得税资产 150 资本公...