试题与答案

在按照纳税影响会计法进行所得税会计处理时,下列事项作为时间性差异的是( )。A.计

题型:多项选择题

题目:

在按照纳税影响会计法进行所得税会计处理时,下列事项作为时间性差异的是( )。

A.计提的固定资产减值准备

B.计提的预计负债

C.超出税法规定标准的业务招待费

D.投资企业的所得税税率大于被投资企业的所得税税率,在对长期股权投资采用成本法核算下取得的被投资单位利润应补缴所得税的部分

E.与税法规定标准不一致的折旧额

答案:

参考答案:A,B,E

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题型:补全对话,情景问答

根据对话中的情景,在每个横线上填入一个适当的句子,使对话意思完整。

A:    1    

B: Yes. I'm going to buy a new dress. I want something smart (漂亮的).

    I want to wear it in the evening.

A: I see.    2    

B: Size eight or nine.

A:    3    It's very smart.

B: Sorry, I don't really like the colour very much. Have you got any other colour?

A: Oh, yes. We've got blue, white and brown ones.

B: Can I have a look at the white one? That looks great.

A: Yes, please. Here you are.

B: Thank you. It looks nice.    4    

A: Certainly. This way, please.

    (In the changing room.) (A few minutes later.)

A: Does it fit (适合) you?

B: Yes, it does. I like it very much.    5    Here's the money.

A: Thank you, goodbye.

1.______________________

2.______________________

3.______________________

4.______________________

5.______________________

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