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【简答题】
请仔细阅读71-74小题,从A、B、C、D中找出其相对应的标题,并回答第75小题。 It’s the most popular soft drink in our daily life, and it’s sold in almost every part of the world. From advertisements, Coke lovers already know that “it’s the real thing,” and that “Coke adds life.” But many people who enjoy the taste of this well-known drink may not know it has many other uses. 小题1: Coca- Cola is an ideal household cleaner. You can use it to clean your toilet, your sink or your bathtub. You can clean pans with it. You can clean rust(锈) from a tool and insects from your car windows. Coke can get out oil and blood spots from clothes. It can even remove gum from your hair! 小题2: Coca-Cola adds a nice flavor to many kinds of meat. Put Coke on beef or pork while cooking, and you will get a surprise! You can also even add it to the ingredients when making some desserts that have chocolate in them. Have a try! 小题3:  If you are not good with your stomach, Coca-Cola can make you feel much better. Just make sure the Coke is a little flat(没有气的). Got a sore throat? Drink some Coca-Cola and keep them in your throat! 小题4: Use Coke on your hair while washing to give it an extra shine. Do you just give your skin some lotion every day? Then mix a little Coke with it! Your skin will be smoother! So give Coke a try. If anything can do it, Coke can! 小题5: What’s the best title of the passage? A.Coke, a Tasty Drink B.Surprising Uses of a Popular Drink C.The Importance of Coke D.To Be Healthy, to Be Away from Coke.
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【判断题】资产负债表日,企业应对递延所得税资产的账面价值进行复核,如果未来期间很可能无法取得足够的应纳税所得额用以利用可抵扣暂时性差异带来的经济利益,应当计提递延所得税资产减值准备。( )
A.
正确
B.
错误
【判断题】资产负债表日,企业应当对递延所得税的账面价值进行复核。    (    )
A.
正确
B.
错误
【单选题】图书逾期,所有读者逾期还书将按以下哪个标准收取滞纳金 (逾期滞纳金收取,扣除每年寒假、暑假及国家法定假)?
A.
0.2元/天
B.
0.1元/天
C.
0.3元/天
D.
无需缴纳
【多选题】下列各项有关递延所得税资产的说法中,正确的有()。
A.
资产负债表日,企业应当对递延所得税资产的账面价值进行复核
B.
递延所得税资产不能计提减值准备
C.
企业递延所得税不一定作为所得税费用或收益计入当期损益
D.
满足确认条件的递延所得税资产可以进行折现
【简答题】资产负债表日,企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,应当减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额也不应当转回。( )
【单选题】我国企业会计准则规定,各单位应选择( )作为记账方法。
A.
A . 借贷记账法
B.
B . 增减记账法
C.
C . 收付记账法
D.
D . 以上三者
【多选题】下列有关“递延所得税资产减值”的阐述中,正确的有( )。
A.
资产负债表日,企业应当对递延所得税资产的账面价值进行复核
B.
如果未来期间很可能无法取得足够的应纳税所得额用以利用递延所得税资产的利益,应将减计的金额冲减“递延所得税资产”的余额
C.
如果未来期间很可能无法取得足够的应纳税所得额用以利用递延所得税资产的利益,应将减计的金额计入“递延所得税资产减值准备”
D.
递延所得税资产账面价值减计后,其后经判断能够产生足够的应税所得利用可抵扣暂时性差异,应相应恢复递延所得税资产的账面价值
【单选题】关于酒吧引领服务的叙述,说法不正确的是
A.
引领时应遵从客人的意愿和喜好,不可强行安排座位
B.
客人来到酒吧门口 , 迎宾员应主动上前微笑问候,问清人数后引入酒吧
C.
如是两位以上客人可引领至吧台前的吧椅上
D.
如需要等人的客人 , 则可引领至能看到门口的小圆 ( 方 ) 桌
【单选题】在上下楼梯时,应坚持的原则是
A.
左上左下
B.
左上右下
C.
上右下
D.
右上左下
【单选题】以下哪一项是综述性文献的过滤条件?
A.
Guideline
B.
Clinical Trial
C.
Review
D.
Meta-Analysis
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