单项选择题
企业接受其他单位投入的资产,当评估确认价值小于投出单位账面价值时,投资额的入账依据是()。
A.原单位资产的账面原值
B.原单位资产账面的净值
C.该项资产的市场价值
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Family time is one of the most important times in a child’s life.My family and I 56 a lot of time together,including every 57 .Even when my father is 58 on business,my mother,my sister,and I sit down at the table to eat and 59 our day.We don’t watch television but have60 together.As a teenager, 61 with my parents is not the most fun thing I do but I feel it is necessary.I learn from them 62 we talk, whether it is about my dad’s job or my mother’s day.I did a little research on the “family table” 63 .Statistics show that only 50% of 64 sit down to dinner together each night.That’s a 65 ,because researchers 66 that kids who have these regular family dinners have 67 behavior,grades,and a larger vocabulary.They are also less 68 to smoke,drink,do drugs,or have eating disorders Time with their parents makes kids more 69 and gives them a sense of 70 and safety.Plus,they learn better manners.Now with many single-parent families or homes 71 both parents work,making time together has become harder.There have been many recent studies showing kids are“ 72 ”than they used to be.I think it’s primarily parents’ 73 .Only good things 74 taking 15 minutes away from television and five minutes from video games to have this time with your family.By spending 20 minutes with 75 ,I believe this idea of “wild kids” would decrease greatly.56.A.spend B.pass C.take D.cost57.A.morning B.dinner C.weekend D.party58.A.away B.lonely C.back D.alone59.A.welcome B memorize C.discuss D.remember60.A.snacks B.meal C.sports D.fun61.A.putting upB.getting upC.keeping upD.hanging out62.A.every timeB.beforeC.some timeD.since63.A.planB.mannerC.ideaD.project64.A.parentsB.sistersC.brothersD.families65.A.wonderB.shameC.miracleD.worry66.A.supposeB.claim C.assumeD doubt67.A.higherB.worseC.lowerD.better68.A.unlikelyB.probablyC.likelyD.impossibly69.A.stubbornB.nervousC.silentD.stable70.A.belongingB.anxiety C.honorD.achievement71.A.whoseB.whereC.thatD.which72.A.smarterB.quickerC.wilder D.slower73.A.dutyB.faultC.powerD.burden74.A.come outB.contribute toC.come fromD.result in75.A.the otherB.another oneC.the restD.each other
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甲公司2019年度利润总额为1300万元,当年因其他权益工具投资确认递延所得税资产增加25万元,因计提产品质量保证金使递延所得税资产增加125万元,因固定资产折旧转回递延所得税负债50万元。甲公司适用的企业所得税税率为25%。则下列说法正确的有()。
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