题目内容
甲公司（承租人）于 2×20 年 12 月 31 日签订了一份为期 4 年的生产机器租赁合同，用于生产 A 产品。于次年起每年年末支付租金 200000 元。在租赁期开始日，以银行存款支付初始直接费用 100000 元。在租赁期开始日，甲公司无法确定租赁内含利率，其增量借款年利率为 6%。 已知（P/A，6%，4）=3.4651。假定使用权资产按直线法在 4 年内计提折旧，利息费用不符合资本化条件，不考虑其他因素。要求：（1）计算 2×20 年 12 月 31 日租赁付款额、租赁付款额现值、未确认融资费用，并编制相关会计分录。（2）编制 2×21 年 12 月 31 日确认利息费用和支付租金的会计分录。（3）编制 2×21 年使用权资产计提折旧的会计分录。（4）计算 2×22 年确认的利息费用。
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3.A公司2020年度利润表中利润总额为1200万元，该公司适用的所得税税率为25％，2020年发生的有关交易和事项中，会计处理与税收处理存在的差别有：（1）2020年1月2日开始计提折旧的一项固定资产，成本为600万元，使用年限10年，无净残值，会计按双倍余额递减法计提折旧，税法按直线法计提折旧。（2）向关联企业提供现金捐赠200万元。（3）期末持有交易性金融资产取得成本为200万元，期末公允价值为750万元。（4）应付违反环保法规定罚款100万元。（5）期末对持有的存货计提了30万元的存货跌价准备。要求：（1）计算A公司2020年的应纳税所得额和应纳所得税额。（2）计算2020年A公司应确认的递延所得税资产和递延所得税负债（期初余额均为0）。（3）完成2020年A公司所得税的会计处理。（答案金额以万元表示）
Task Two: Comprehension CheckInformation MatchingDirections:The following statements contain information given in one of the paragraphs in Reading 2. Identify the paragraph from which the information is derived. You may choose a paragraph more than once.
Identify the method in contrast between parents of today’s college students and the author's parents.
Fill in the blanks with the words or phrases given in the table. (填写对应序号)1. I thought about those small bits of _____ (1) that were so painstakingly built in boyhood, and how they were being _____ (2) at the counter.2. I was equally shocked as I sat in a seminar for 500 first-year teaching assistants and was told what to do when Mom and/or Dad shows up in your office _____ (3) the marks or assignments that you have given to their children.3. The teaching assistants massed together in the theatre were advised to send unhappy parents directly to processors. I sat _____ (4), but yes, it happens.4. This time a son was _______ (5) with his mother to stay put while he went to the counter and dealt with the problem himself.5. Too many baby-boomer parents are overly _______ (6) with success. They just don’t want to let go.6. My parents _____ (7) me at the front door of St. Hilda’s College at the University of Toronto and drove five hours back home.7. From professors and teaching assistants to registrars and student-loan officers, I learned to find my way through _________ (8) of university life.8. They were pleased, and ________ (9), when I decided to attend but they considered me an adult at 18.9. When I tell my mother that I have won a scholarship and will _______(10) graduate research in Europe this fall, she says, “That’s nice, dear.”
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