【单选题】【消耗次数：1】
下列事项会产生可抵扣暂时性差异但是不需要确认递延所得税资产的是（ ）。<br />
①
自行研发无形资产资本化金额按照150%加计摊销<br />
②
可供出售金融资产公允价值小于初始入账成本<br />
③
交易性金融负债公允价值大于初始入账成本<br />
④
以成本模式计量的投资性房地产计提减值准备
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相关题目
【单选题】
集合A={a,b,c}，A上的二元关系R={<a,a><A,A>,<B,B>,<A,C><b,b><a,c>}，则R具有以下性质（）。</a,c></b,b></a,a>
①
自反性、反对称性、传递性
②
反自反性、反对称性、传递性
③
对称性、传递性
④
反对称性、传递性
【多选题】
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（ ）。
①
由于债务担保确认的预计负债
②
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
③
非同一控制下免税合并确认的商誉
④
内部研究开发形成无形资产的加计摊销额
【判断题】
企业融资租入固定资产按其公允价值与最低租赁付款额的现值两者孰低的金额确定的入账价值小于其计税基础，产生可抵扣暂时性差异，企业应确认相应的递延所得税资产。（ ）
①
正确
②
错误
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【单选题】
<imgwidth="573"height="70"alt=""src="http://file.open.com.cn/ItemDB/3348/9474d1c7-6260-47b7-88a6-f323c0d82a05/200931893822728.JPG"/>
①
1/2
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1/4
③
3/4
④
3/16
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<imgsrc="http://121.251.253.213/doc/a@70C2DDD83832E63417119853268383CB.png/download?time=636002403343504865&token=A27C5AE787D99ADB7C735558C43DFE2B&filename=png"data-preview_url_ueditor="doc/a@70C2DDD83832E63417119853268383CB.png"data-url="doc/a@70C2DDD83832E63417119853268383CB.png"/>
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1/3
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1
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1/2
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<imgwidth="460"height="31"alt=""src="http://file.open.com.cn/ItemDB/3348/f0314595-5435-4d2b-8015-67f225ee8fd3/20093189161127.JPG"/>
①
0.4
②
0.6
③
0.28
④
0.72
【单选题】
<imgsrc="http://121.251.253.213/doc/a@D652C917A063EE2A46E590A7234DED3A.png/download?time=635998750773993466&token=DD693311A8090F3A2951624C8EB13C5F&filename=png"data-preview_url_ueditor="doc/a@D652C917A063EE2A46E590A7234DED3A.png"data-url="doc/a@D652C917A063EE2A46E590A7234DED3A.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png/download?time=636002385400665350&token=EB69AC16C52E457BF2A230500D3F68EA&filename=png"data-preview_url_ueditor="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"data-url="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png/download?time=636002385529677577&token=CA9CB3B351F7B4D51B8ABF3784871650&filename=png"data-preview_url_ueditor="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"data-url="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png/download?time=636002385695505868&token=4A18791493123A1CDCDA3CA2A4D6BBDD&filename=png"data-preview_url_ueditor="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"data-url="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png/download?time=636002385869446174&token=1AE71C99AE1DDBB2BB64D36B428AAAF3&filename=png"data-preview_url_ueditor="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"data-url="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@7B954E5F91FE7A2078D479B19DA8F244.png/download?time=636002401335313338&token=260538373F1F6FD4C1339FE2727B1A5C&filename=png"data-preview_url_ueditor="doc/a@7B954E5F91FE7A2078D479B19DA8F244.png"data-url="doc/a@7B954E5F91FE7A2078D479B19DA8F244.png"/>
①
3/4
②
1/3
③
1/4
④
1/2
【单选题】
<imgsrc="http://121.251.253.213/doc/a@3EEB543EE4C26953B2F4A84849EF970E.png/download?time=636002407370339938&token=2B860297B4D3A37E02DD8FD066E353D5&filename=png"data-preview_url_ueditor="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"data-url="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@39718BFE07D413FF9B5576D082DF02A2.png/download?time=636002407468308110&token=B91DA8C5350A10D491A51533ABD0C98B&filename=png"data-preview_url_ueditor="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"data-url="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@243286ACC8E46086F734CA856A259C5F.png/download?time=636002407561752274&token=1F3B294A3C4990CC176E288A73F7F41C&filename=png"data-preview_url_ueditor="doc/a@243286ACC8E46086F734CA856A259C5F.png"data-url="doc/a@243286ACC8E46086F734CA856A259C5F.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png/download?time=636002407648644427&token=8F86320F39DFDE390D3A1F566BB8A1B2&filename=png"data-preview_url_ueditor="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"data-url="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@2171497A1A069BCA694AC32D89A3EE15.png/download?time=636002407739280586&token=D4B87765F15D9453D1F9B5AAD647E41E&filename=png"data-preview_url_ueditor="doc/a@2171497A1A069BCA694AC32D89A3EE15.png"data-url="doc/a@2171497A1A069BCA694AC32D89A3EE15.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@F40089C6EE85E2D136211F10253A5698.png/download?time=636002405281028268&token=97BDD00CEAA6E56F32B8E987DD49B9AA&filename=png"data-preview_url_ueditor="doc/a@F40089C6EE85E2D136211F10253A5698.png"data-url="doc/a@F40089C6EE85E2D136211F10253A5698.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@E99A777F88517CA13AAE35DD30DBB71F.png/download?time=636002405398808475&token=4D7248307C9F6F80208444D59D17659B&filename=png"data-preview_url_ueditor="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"data-url="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png/download?time=636002405516900683&token=EDAE071674E78C3719A53AA00F69D4F1&filename=png"data-preview_url_ueditor="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"data-url="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png/download?time=636002405634056888&token=78165392C86D653738CFFD74D7B01289&filename=png"data-preview_url_ueditor="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"data-url="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"/>
④
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