9. 下列负债项目中，其账面价值与计税基础会产生差异的是（）。 A. 短期借款 B. 应付票据 C. 应付账款 D. 预计负债 ...

19. 计算合并会计报表各项目的数额时，对于资产负债表中所有者权益类各项目，根据加总的所有者权益类各项目的数额，加上抵销分录的借方发生额，减去抵销分录的贷方发生额，计算得出所有者权益类各项目的合并数额。 A. 错误 B. 正确 ...

3. 下列项目中，产生可抵扣暂时性差异的是（）。 A. 固定资产会计折旧小于税法折旧 B. 税法折旧大于会计折旧形成的差额部分 C. 对固定资产，企业根据期末公允价值大于账面价值的部分进行了调整 D. 对无形资产，企业根据期末可收回金额小于账面价值计提减...

21: He is thoroughly __ in this newly developed branch of knowledge ___ computer science. A: in home B: in his home C: at home D: at his home ...

13: Sorry to ____ but I have an urgent message for you. A: insist B: interrupt C: investigate D: interpret ...

5: Georage told Mary that he ___what he was doing during the vacation. A: had just been asked B: had just asked C: was just asked D: just asked ...

24: The old man found his hometown ___completely. A: changing B: changed C: has changed D: to be changed ...

16: I ____ your help so much that I never stopped studying. A: admire B: love C: appreciate D: remember ...

12: The new settlers bought land and seized it to set up ____. A: revolution B: plantations C: transitions D: foundation ...

4: The landscape painting has been ____ by the drop of red ink. A: destroyed B: spoiled C: eliminated D: damaged ...