【判断题】【消耗次数：1】
计算所得税时，对应纳税所得额调整时只包括非暂时性差异，不包括暂时性差异。（ ）
①
对
②
错
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相关题目
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应纳税暂时性差异通常产生于（ ）。
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资产的账面价值大于其计税基础
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负债的账面价值小于其计税基础
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资产的账面价值等于其计税基础
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下列各项中，产生暂时性差异但是不需要确认递延所得税的有（ ）。
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由于债务担保确认的预计负债
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采用权益法核算的拟长期持有的长期股权投资按照享有的被投资单位实现的公允净利润的份额所确认的投资收益
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非同一控制下免税合并确认的商誉
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内部研究开发形成无形资产的加计摊销额
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非同一控制下免税合并中产生的商誉的初始确认
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合并报表中确认的商誉减值准备
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采用权益法核算的长期股权投资，因被投资单位实现的净利润而确认的长期股权投资账面价值的增加
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非同一控制下的应税合并中产生的商誉的初始确认
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