【判断题】【消耗次数：1】
暂时性差异是指资产或负债的账面价值与其计税基础之间的差额。()
①
正确
②
错误
参考答案：
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相关题目
【多选题】
暂时性差异是指资产或负债的计税基础与其列示在财务报表上的账面金额之间的差异。按照暂时性差异对未来期间应税金额的影响分为（）两种差异。
①
应纳税暂时性差异
②
可抵扣暂时性差异
③
永久性差异
④
时间性差异
【多选题】
下列各项资产和负债中，因账面价值与计税基础不一致形成暂时性差异的有（ ）。
①
使用寿命不确定的无形资产
②
已计提减值准备的固定资产
③
已确认公允价值变动损益的交易性金融资产
④
因违反税法规定应缴纳但尚未缴纳的滞纳金
随机题目
【单选题】
We have a high regard for Prof. Joseph because he always _____his principles.
①
lives on
②
lives up to
③
lives through
④
lives with
【单选题】
A large part of a person’s memory is _____words and combination of words.
①
by means of
②
in terms of
③
in connection with
④
by way of
【单选题】
_____the center of our planetary system was considered as heresy by the church in the Middle Ages.
①
It is the sun and not the earth
②
That the sun and not the earth is
③
Being the sun and not the earth
④
The sun and not the earth
【单选题】
Nowhere in nature is aluminum found free, owing to its always _____with other elements, most commonly with oxygen.
①
being combined
②
having combined
③
to combine
④
combined
【单选题】
We feel it is high time that the Government _____something to check the inflation.
①
did
②
do
③
should do
④
would do
【单选题】
Physics is the present day equivalent of _____used to be called natural philosophy, form _____most of present day science arose.
①
which, what
②
that, which
③
what, which
④
what, that
【单选题】
The _____problem of bringing a spaceship back from the moon has been solved.
①
technical
②
technological
③
technique
④
technology
【单选题】
After so many weeks without rain, the ground quickly _____the little rain that fell last night.
①
skipped
②
soaked
③
retrieved
④
absorbed
【单选题】
He might have been killed _____the timely arrival of the ambulance.
①
but for
②
except for
③
besides
④
except