A公司持有B公司60%的股权,能够控制B公司的生产经营决策。2012年3月A公司将其生产的一台设备以520万元的价格出售给8公司,成本为400万元。B公司取得该设备后作为管理用固定资产核算,预计使用寿命为5年,预计净残值为0。A、B公司适用的所得税税率均为25%,不考虑其他因素。下列关于A公司2012年年末合并报表中此业务的调整抵消处理正确的是()。
A. 应抵消固定资产120万元
B. 应抵消营业外收入120万元
C. 应确认递延所得税资产25.5万元
D. 应抵消管理费用24万元
God's Coffee
A group of alumni(男毕业生), highly __31__ in their careers, got together to visit their old university professor. Conversation soon turned into __32__ about stress in work and life.
__33__ his guests coffee, the professor went to the kitchen and __34__ with a large pot of coffee and an assortment of cups - porcelain, plastic, glass, crystal, some
__35__ looking,some expensive, some exquisite - __36__ them to help themselves to the coffee.
When all the students had a cup of coffee in hand, the professor said: 'If you noticed, all the nice looking expensive cups were __37__, leaving behind the plain and cheap ones. __38__ it is normal for you to want only the best for yourselves, that is the __39__ of your problems and stress. Be assured that the cup itself __40__ no quality to the coffee. In most cases it is just more expensive and in some cases even __41__ what we drink.What all of you really wanted was coffee, not the cup, but you __42__ went for the best cups... And then you began __43__ each other's cups. Now __44__ this: Life is the coffee; the jobs, money and __45__ in society are the cups. They are just __46__ to hold and __47__ life, and the type of cup we have does not __48__, nor change the quality of Life we live. Sometimes, by concentrating only on the cup, we __49__ to enjoy the coffee God has provided us.' God brews the coffee, not the cups...
Enjoy your coffee! 'The happiest people don't have the best of everything. They just make the best of everything.'Live simply. Love generously.Care deeply.Speak kindly.Leave the __50__ to God.
A. established
B. prepared
C. devoted
D. defeated