第3题: [单项选择]下列各项资产中,不产生暂时性差异的是()。 A. 自行研发无形资产发生的符合资本化条件的研发支出 B. 已计提减值准备的固定资产 C. 应税合并条件下非同一控制下吸收合并购买日产生的商誉 D. 采用公允价值模式进行后续计量的投资性房地产 参考答案:C 答案解析:选项A,符合资本化条件的研发支出比照无形资产处理,计税基础为其账面价值的150%,产生可抵扣暂时性差异,但不确认递延所得税资产;选项B,企业计提的资产减值准备在发生实质性损失之前税法不承认,因此计提当
第25题: [单项选择] An administrator is setting up a network and would like to prevent users from having the ability to plug their PC into the network to receive an IP address. Which of the following addressing schemes should the technician use?() A. NAT B. Dynamic C. Subnetting D. Static 参考答案:D
A. through distorted lens B. through the eyes of a common girl C. through the eyea of a foreigner D. through with a mind that is unsuitably sophisticated 参考答案:A 答案解析:Jess所看到的世界是通过一种扭曲了的视角,故选A。B、C、D都不符合原意。