第11题: [单项选择]所得税费用核算的纳税影响会计法下,递延法与债务法相同之处是() A. 所得税率变动的年份应对“递延税款”科目余额进行调整 B. 所得税率变动的年份不需对“递延税款”科目余额进行调整 C. 新发生的所得税时间性差异对所得税的影响金额按现行税率计算 D. 转回的时间性差异对所得税的影响金额按原税率计算 参考答案:C
第30题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. One course. B. Two courses. C. Three courses. D. More than three courses. 参考答案:B 答案解析:[听力原文] M: How many science courses did you have in high school W: I had only one year of biol