下列交易或事项中,其计税基础等于账面价值的是()。A.企业因销售商品提供售后服务等原因于当期确认下列交易或事项中,其计税基础等于账面价值的是()。
A. 企业因销售商品提供售后服务等原因于当期确认了100万元的预汁负债
B. 企业为关联方提供债务担保确认了预计负债1 000万元
C. 企业当期确认应支付的职工工资及其他薪金性质支出计1 000万元,尚未支付。按照税法规定的汁税工资标准可以于当期扣除的部分为800万元
D. 税法规定的收入确认时点与会计准则一致,会计确认预收账款500万元
E. 计提存货跌价准备5万元
听力原文: Ladies and gents at Giant Systems, I'd like to thank you for inviting me and my colleagues from Final Data Co. to discuss some innovative methods for dealing with storing, retrieving, and transmitting data through satellites. Let me demonstrate to you some of our products and explain how those new machines work with the new satellite system. We have some visual aids prepared before starting the main presentation. But first, I am sure you might want some things clarified. Are there any questions?
What is the speaker's purpose in giving the talk?
A. To inquire about some information concerning the program.
B. To explain how the new satellite works.
C. To compliment colleagues for their performance.
D. To showcase new products.