出自:西南石油大学土木工程施工与组织(专升本)

在所得税会计中,与直接计入所有者权益的交易或事项相关的可抵扣的暂时性差异的纳税影响,应借记“递延所得税资产”账户,贷记( )
·“所得税费用”账户
·“资本公积”账户
·“利润分配”账户
·“盈余公积”账户
某企业2008年利润总额为500万元,适用的所得税税率为25%,当年发生的交易和事项有:取得国债利息收入20万元;年末计提无形资产减值准备40万元。据此计算该企业2008年应交所得税为( )
·120万元
·125万元
·130万元
·135万元
在确认企业的关联方关系时,下列不属于关键管理人员的是( )
·董事长
·总经理
·监事会主席
·财务总监
我国中期财务报告编制的理论基础应侧重于( )
·独立观
·业主观
·实体观
·一体观
在下列租赁业务中,由出租人承担购买租赁资产所需全部资金的是( )
·转租赁
·杠杆租赁
·售后租回
·直接租赁
在经营租赁中,对承租人支付初始直接费用的会计处理,下列说法正确的是( )
·直接计入当期损益
·直接计入相关资产成本
·在租赁期内按直线法分摊计入相关资产成本或当期损益
·在租赁期按租金支付比例分摊计入相关资产成本或当期损益
甲企业采用融资租赁方式租入设备一台。租赁设备的公允价值为500万元,最低租赁付款额为600万元,最低租赁付款额的现值为540万元,则未确认融资费用是( )
·0万元
·40万元
·60万元
·100万元
下列各项中,不属于金融资产的是( )
·银行存款
·应收账款
·债权投资
·权益工具
—Would you mind if I read the book here —________.
·Certainly
·Yes, please
·Not at all
Mary got to the statioia hurry only _____ that the last traihad gone.
·tell
·having beetold
·being told
·to be told
I wish I _____ to the movie with you last night.
·have gone
·could go
·went
·had gone
—I.m interested ithat chair. How much do you want for it —$25.00. —_______. I.ll give you $15.00. —No, that.s not enough.
·The chair is really nice
·Please lower the price
·Nobody will have it except me
—I was wondering if you.d like to see a film tonight. —________.
·That sounds very nice
·Me too
—Which concert are you going to listeto this afternoo—________
·Have fun.
—________ —Yeah, mine too, I.m just crazy about him
·I like the pop singer.
·Do you enjoy it
·I hada good time.
·He is one of my favorites.
—Could I first ask you a few questions about your life —________
·Yes, of course
·What are they
·As you like.
·Nothing interesting.
—Thank you very much for allowing us to be here. —________
·It is my pleasure.
·Thank you all the same.
·The same to you.
—I.d like to invite you to dinner at my flat before I move. —________.
·That would be nice
My watch is nowhere to be found. I _____ wheI was othe bus.
·must drop it
·should have dropped it
·must have dropped it
·ought to have dropped it
—Your English is quite good. —
·No, my English is still poor.
·I don’t think so.
·Do you really think so
·Thank you.
—Shall we go to see a film tonight — .
·Thank you
·I have no time
—What do you think of that tea set as a gift for Mary.s birthday —_________, but I don.t particularly care for the design.
·Not bad
·Let me think it over once again
— Why not take my car to the museum instead of walking — _______.
·No, thanks. I’m able to
—My childreare always arguing. —________.
·Just ignore them.
·Are you sure
·How old are the boys
—Congratulations to you opassing the maths exam. —_________.
·You’re welcome
·Never mind
·Don’t mentioit
·Thanksa lot
His father wants to him become a doctor. ( )
·let
·produce
·make
·do
The bell rang again, and she heard her letter-box being pushed open.The bell rang again, and she heard her letter-box being pushed open.
·the next moment
·for a while
·itime
·at once
I say, he always disagrees. ( )
·What about
·Whatever
·What for
·Whereas
Mother set the pace(设定速度)so that her childrewould her. ( )
·keep up with
·keep away from
·keep on
·keep from
It is easier to fight for one’s principles thato ____ them. ( )
·live on
·live for
·live up to
·live through
You didn’t really see it — it was just your . ( )
·determination
·limitation
·expectation
·imagination
OSunday evening, he dressed himself with___care. ( )
·especially
·special
·different
·specialist
Just a few years ago, the_____ of owning a car ione’s home seemed far-fetched(不现实)to most Chinese. ( )
·opinion
·judgment
·decision
·idea
What’s the tone of the boy’s response ithe last paragraph______( )
·Encouraging.
·Cold.
·Negative.
·Proud.
What does the boy meaby saying “One dayyou’re gonna hear my name. I’m the one, sir.”(Para. 13) ________( )
·You will hear somebody call my name.
·I’ll be successful and become knowto people.
·I am going to tell you my name later.
·Another teacher will tell you my name later.
What was the most important factor that changed the boy’s life______( )
·His classmates’ help.
·The parents’ care of the boy.
·Mr. Washington’s encouragement and concern.
·Those educational programs.
What cawe learfrom Mr. Washingtoithe text_( )
·One’s encouragement matters to other people.
·We should be strict with other people.
·More demands should be put oother people.
·We should help students improve their grades
The boy became quite successful later. ( )
·正确
·错误
Someone’s opinioof you will surely determine what you will produce later. ( )
·正确
·错误
The boy only failed three subjects: English, math, and history. ( )
·正确
·错误
Mr. Washingtowas teaching English and he was very strict with the students. ( )
·正确
·错误
The boy was studying ithe 8th grade then. ( )
·正确
·错误
(单选题)(本题10.0分)
·said
·says
·stated
·state
He was doing some washing __________ .
·at eight yesterday morning
·yesterday morning eight
·yesterday morning at eight
·by eight yesterday morning
My brother is i__________.
·Three Class, One Grade
·Class Three, Grade One
·Grade One, Class Three
·class three, grade one
Jenny was bor__________
·oJuly 10, 1987
·iJuly 10, 1987
·i1987, July 10
·o1987, July 10
They moved to Beijing __________
·i1980s
·ithe 1980’
·ithe 1980s
·othe 1980’s
About __________ of the books iour school library are writteiChinese.
·four-fifth
·four-fifths
·fourth-fifths
·fourths-fifth
During __________ century, the world populatiohas already reached 6 billion.
·twenty
·the twentieth
·twentieth
·the twenty
There are __________ months ia year. December is the __________ month of the year.
·twelve; twelve
·twelve; twelfth
·twelfth; twelve
·twelve; twelveth
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