（三）
改革开放以来，我国经济快速增长，但是受亚洲金融危机影响，经济出现了许多新问题，其中之一就是l998年至2002年的物价问题。该时期物价指数分别为99.2％、98.6％、l00.4％、l00.7％和99.2％。
91.这种物价现象属于（ ）。
A.隐蔽性通货膨胀
B.通货紧缩
C.经济危机
D.正常的物价波动

J企业对已达一定工作年限、一定年龄或接近退休年龄的职工内部退养支付的一次 性生活补贴，以及企业支付给解除劳动合同职工的一次性补偿支出，企业所得税 的处理规定是（ ）。A．税前不得扣除 B．税前可以扣除C．税前按30％扣除 D．税前按50％扣除

A.税前不得扣除
B.税前可以扣除
C．税前按30％扣除
C.税前按50％扣除

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20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.Which of the following statements about the IAS 2 requirements in this area are correct?1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.A All three statements are correctB 1 and 2 onlyC 1 and 3 onlyD 2 and 3 only

A.
Which
B.
2
C.
3
D.
A

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