【单选题】【消耗次数：1】
与可抵扣亏损和税款抵减相关的递延所得税资产，其确认条件与可抵扣暂时性差异产生的递延所得税资产（ ）。
①
不同
②
相同
③
不确定
④
无法比较
参考答案：
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相关题目
【单选题】
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
【单选题】
对于按照税法规定可以结转以后年度的未弥补亏损及税款抵减，虽不是因资产、负债的账面价值与计税基础不同产生的，但本质上可抵扣亏损和税款抵减与可抵扣暂时性差异具有同样的作用，均能减少未来期间的应纳税所得额和应交所得税，视同（ ），在符合确认条件的情况下，应确认与其相关的递延所得税资产。
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净利润
②
收入
③
利润
④
可抵扣暂时性差异
【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
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Only when one is ______ of one’s getting behind is one more likely to catch up.
①
critical
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aware
③
visual
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effective
【单选题】
The boy is not happy at the new school. He has _________ friends there.
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few
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a few
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little
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a little
【单选题】
The hospital bed is no longer ______ by his wife because she is fine now.
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overlooked
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occupied
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opened
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Operated
【单选题】
The car ran over the child, but by a _____ he was unhurt.
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wonder
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marvel
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miracle
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surprise
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You will probably _____ your team’s chance to win because you seem to have such a great ______them.
①
affect; influence
②
effect; influence
③
affect; effect on
④
effect; affect on
【单选题】
Can you go to the concert with us this evening?____________
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No, I already have plans.
②
I’d love to, but I’m busy tonight.
③
No, I really don’t like being with you.
④
I’m ill, so I shouldn’t go out.
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Havent seen you for ages. Lets have a dinner together this weekend.____________
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Yes, of course.
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Welcome!
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No, thanks.
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Great idea!
【单选题】
I was satisfied with her explanation, ______.
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so my classmates were
②
so were my classmates
③
so my classmates did
④
so did my classmates
【单选题】
A kind teacher always takes a very _______ attitude when correcting students’ mistakes.
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negative
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partial
③
potential
④
positive