Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文:W: Hey! The train is late! I've been waiting her for ages.
M: Which train, madam?
W: The 8:18 to Baker Street.
M: The 8:187 I'm afraid you've made a mistake, madam.
W: A mistake? My timetable says: Baker Street train—8:18.
M: Oh, no, madam. The Baker Street train leaves at 8: 08.
W: At 8:08?
M: You see, madam. They changed the timetable at the end of April.
W: Changed it? May I see the new timetable? What does it say?
M: It says: Baker Street train—8:08.
W: Hm! So the train isn't late. I'm late.
(6)
A.Because the train was late.
B.Because the train was canceled.
C.Because she didn't know the timetable was changed.
D.Because she was late.
第1题
采用资产负债表债务法对暂时性差异进行核算时,资产账面价值大于其计税基础的差额形成的是()。
A.递延所得税负债
B.递延所得税资产
C.所得税费用
D.应缴所得税
第2题
采用债务法对暂时性差异进行核算时,资产账面价值大于其计税基础的差额形成的是()。
A.递延所得税负债
B.递延所得税资产
C.所得税费用
D.应交所得税
第3题
采用债务法对暂时性差异进行核算时,资产账面价值大于其计税基础的差额形成的是()。
A.递延所得税负债
B.递延所得税资产
C.所得税费用
D.应交所得税
第6题
A.资产、负债的账面价值与其公允价值之间的差额
B.资产、负债的账面价值与计税基础之间的差额
C.资产、负债的公允价值与计税基础之间的差额
D.仅仅是资产的账面价值与计税基础之间的差额
第7题
A.资产的账面价值大于其计税基础时,形成应纳税暂时性差异
B.负债的账面价值大于其计税基础时,形成可抵扣暂时性差异
C.资产的账面价值小于其计税基础时,形成可抵扣暂时性差异
D.资产的账面价值小于其计税基础时,形成应纳税暂时性差异
第8题
A.资产的账面价值大于其计税基础时,形成应纳税暂时性差异
B.负债的账面价值大于其计税基础时,形成可抵扣暂时性差异
C.资产的账面价值小于其计税基础时,形成可抵扣暂时性差异
D.资产的账面价值小于其计税基础时,形成应纳税暂时性差异
第9题
A.资产、负债的账面价值与其公允价值之间的差额
B.资产、负债的账面价值与其计税基础之间的差额
C.资产的公允价值与其计税基础之间的差额
D.负债的公允价值与其计税基础之间的差额
第10题
A.资产、负债的账面价值与其公允价值之间的差额
B.资产、负债的公允价值与计税基础之间的差额
C.仅仅是资产的账面价值与计税基础之间的差额
D.资产、负债的账面价值与计税基础之间的差额
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