Mr. Smith, a passenger on the transcontinental train, appeared before the judge. A police officer claimed he had attempted to (21) paying his fare. The defendant refused to consult a lawyer (22) suggested that the officer (23) aware (24) all the circumstances. He appealed (25) the judge, when interpreting the evidence, to (26) into account the absence of any (27) criminal record in his (28) His ticket, he said, was stolen shortly before the train crossed the international (29) . At that time and in that territory he was unwilling to (30) the incident to the local railway authorities or cancel the (31) of his journey, in (32) of the severe maltreatment to which he might be (33) He emphasized his readiness to (34) any (35) punishment the judge imposed.
In his summary the (36) indicated he was convinced that Smith’s (37) was partly justified. Technical
A. receive
B. accept
C. admit
D. acquire
综合题:甲上市公司(以下简称甲公司)采用资产负债表债务法核算所得税,适用的所得税税率为25%。资料一:甲公司2015年全年累计实现的利润总额为1000万元。2015年发生以下业务:(1)2014年12月购入管理用固定资产,原价为200万元,预计净残值为10万元,折旧年限为10年,按双倍余额递减法计提折旧,2015年12月31日固定资产账面价值为160万元;税法按年限平均法计提折旧,折旧年限及预计净残值会计与税法规定相一致,2015年12月31日固定资产计税基础为181万元。2015年12月31日甲公司认定该固定资产账面价值与计税基础之间形成应纳税暂时性差异,相应地确认了递延所得税负债5.25万元。
(2)2015年年初甲公司支付价款120万元购入一项专利技术。甲公司根据各方面情况判断,无法合理预计其为公司带来的经济利益的期限,将其视为使用寿命不确定的无形资产进行核算。税法规定该类专利技术摊销年限不得超过10年,并采用直线法进行推销,无残值。2015年12月31日对该项无形资产进行减值测试表明未发生减值。甲公司未对该事项做任何处理。
(3)2015年10月1日,甲公司从股票市场上购入A股票100万股,支付价款500万元,划分为交易性金融资产。年末甲公司持有的A股票的市价为600万元。甲公司会计人员将该交易性金融资产账面价值调增100万元,并相应的调增了"其他综合收益"科目的金额75万元,同时确认了递延所得税负债25万元。
(4)2015年11月1日,甲公司支付价款800万元购入B股票10万股,占B公司表决权股份的5%,划分为可供出售金融资产,年末甲公司持有的B股票的市价为900万元。甲公司2015年12月31日确认递延所得税负债25万元,确认所得税费用25万元。
(5)2015年因销售产品承诺提供3年的保修服务,年末预计负债账面价值为100万元,当年未发生任何保修支出。按照税法规定,与产品售后服务相关的费用在实际支付时可以抵扣。2015年年初甲公司预计负债余额为零。甲公司认为该预计负债产生了可抵扣暂时性差异100万元,因此确认了递延所得税资产25万元。
(6)2014年12月31日甲公司取得一项投资性房地产,采用公允价值模式进行后续计量。取得时的入账金额为5000万元,预计使用年限
Education is too important to take (1) , when people take anything for seriously, they put (2) blinders which cause them to miss the important aspects of (3) is going on around them. They (4) "tunnel vision," which limits and distorts their perception of (5) Education is too important to be limited by those who have chosen to wear blinders and develop tunnel vision.
I believe the (6) movement has encouraged many educators to take education too seriously. (7) we take education too seriously, we put standardized (8) scores above children, we put lesson plans above teachers, and we put on our blinders, only to see a rather small segment of the child--that segment that can be (9) easily (10) than looking at the child as a whole. By looking at the whole student, we can get a (11) of whether that student enjoys learning, (12) functioning well with others, and feels good (13) him
A. qualities
B. abilities
C. characters
D. qualifications
我来回答: