第7题: [多项选择]由于所得税税率变动和折旧产生的递延税款发生额分别为( )。 A. 贷方发生额0.3万元 B. 借方发生额3万元 C. 借方发生额0.3万元 D. 贷方发生额3万元 参考答案:A,B 答案解析:[解析] 递延税款借方余额3.3万元,税率减少递延税款贷方发生额3.3/33%×(33%-30%)=0.3万元,
折旧发生可抵减性时间差异(借方)=10×30%=3万元
第26题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. Fifteen students. B. Forty students. C. Fifty students. D. Twenty-five students. 参考答案:B 答案解析:[听力原文]
M: How many students took the exam last Saturday
W: Well, let me see. Fifty has registered