试题与答案

正保公司2008年末“递延所得税资产”科目的余额为66万元(均为固定资产后续计量所产

题型:单项选择题

题目:

正保公司2008年末“递延所得税资产”科目的余额为66万元(均为固定资产后续计量所产生的差异),适用的所得税税率为33%,2009年初适用的所得税税率改为25%,2009年末正保公司固定资产的账面价值为3000万元,计税基础为3500万元,同时2009年正保公司确认了一项交易性金融资产的公允价值变动损失200万元,该项交易性金融资产是2009年购入的,入账价值为2000万元,假设不考虑其他因素,则正保公司2009年末“递延所得税资产”科目的发生额为( )万元。

A.175

B.125

C.159

D.109

答案:

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参考答案:A

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题型:阅读理解

We all know that food makes us grow every day, but sometimes it can make us happy when we feel bad. Food such as sea fish, bananas, pumpkins and chicken can help us be happy. How can they affect (影响)our feelings?

People living by the sea look much happier than other people, because the fresh sea air helps them clear their minds and they eat a lot of sea fish. Bananas have much Vitamin B6. Having more bananas can help us make a quick decision, and become more confident(自信). Eating pumpkins can also help people get into a good feeling because it’s rich in Vitamin B6 and iron(铁).

Are you in a bad mood(情绪)? If you are, don’t sit alone. Go to eat such happy food with your friends. Maybe you’ll feel better.

根据短文内容,选择正确答案。(5分)

小题1:Food gives us energy and sometimes _________.

A.it can affect our feelings

B.it can make us feel sad

C.it can make us become fat

D.it can make us healthier小题2:Why do people living by the sea look happier?

A.Because they can often go boating.

B.Because they can often swim in the sea.

C.Because they have fresh air and eat sea fish.

D.Because they often drink sea water.小题3:What food can make us more confident?

A.Sea fish.

B.Chicken.

C.Apples.

D.Bananas.小题4:The underlined word “Vitamin” means “_______” in Chinese.

A.维生素

B.矿物质

C.小麦

D.二氧化碳小题5:Which of the following is TRUE?

A.Chicken is bad for us.

B.Vitamin B6 and iron can make us happier.

C.Eating a lot of fish can make us unhealthy.

D.Clean air can help us become more confident.

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