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[主观题]

某企业于2005年1月1日购入某设备,原价2000万元,预计净残值为零。税法规定按年数总和法计提折旧,折旧年限4年;

会计上采用直线法计提折旧,折旧年限5年。甲企业使用的所得税税率为25%。具体见表5—1。

表5—1

2005年2006年2007年2008年2009年
实际成本2000000020000000200000002000000020000000
累计会计折旧36667007666700116667001566670019666700
账面价值163333001233330083333004333300333300
累计计税折旧7333300135000001766670019833400166600
计税基础12666700650000023333001666000
暂时性差异3666600583330060000004166700333300
适用税率25%25%25%25%25%
递延所得税负债余额91670054160041700-458300-958400
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第1题

How does the author relate to sounds at night?A.He imagines sounds that do not exist.B.He

How does the author relate to sounds at night?

A.He imagines sounds that do not exist.

B.He exaggerates quiet sounds.

C.He thinks taps should be turned off.

D.He believes it's rather quiet at night.

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第2题

Beside the pleasurable sounds of music and expressive feeling that it ______ , music does
exist in terms of notes themselves and of their manipulation.

A.gives away

B.gives off

C.gives up

D.gives in

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第3题

How many months old does child play with sounds not only for enjoyment?A.three monthsB.two

How many months old does child play with sounds not only for enjoyment?

A.three months

B.two months

C.five months

D.six months

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第4题

How does the author relate to sounds at night?A.He imagines sounds that do not exist.B.He

How does the author relate to sounds at night?

A.He imagines sounds that do not exist.

B.He overstates quiet sounds.

C.He thinks taps should be turned off.

D.He believes it's rather quiet at night.

点击查看答案

第5题

The author mentions that a band’Success is dependent on all of the following fact
ors EXCEPT

A.having patience

B.making personal contacts with people in the company

C.understanding how a record company functions

D.playing music that sounds like music of famous bands

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第6题

How does the professor develop the topic of Baroque music?A.By tracing the evolution of Ba

How does the professor develop the topic of Baroque music?

A.By tracing the evolution of Baroque from earlier styles

B.By describing features and forms of Baroque music

C.By comparing Baroque music, architecture, and painting

D.By explaining the philosophy of Baroque composers

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第7题

How does the writer feel about sounds in general?A.They make him feel at home.B.He thinks

How does the writer feel about sounds in general?

A.They make him feel at home.

B.He thinks they should be ignored.

C.He believes they are part of our lives.

D.He prefers silence to loud noises.

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第8题

听力原文:M: Nice to see you back. How was your trip?W: Very nice.Q: How does the woman fee

听力原文:M: Nice to see you back. How was your trip?

W: Very nice.

Q: How does the woman feel about her trip?

(24)

A.Very pleasant.

B.Very tiring.

C.Very bad.

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