[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fj8oYXKjNpzJQw61avUl8J74DRvABCMyrJq3uJDV03KY":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":73,"origin":108,"createTime":26},320803803,"v1","所得税会计信息披露的内容包括( )",[8,9,10,11],"递延所得税资产、负债的明细情况","所得税费用的组成(当期所得税、递延所得税)","与所得税相关的重大交易或事项的说明","暂时性差异的明细情况",[],[14,27,37,47,54,64,74,84,94,98],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},320803795,"会计准则与税法法规差异的核心在于( )",[18,19,20,21],"目标不同","主体不同","假设不同","计量基础不同",[],[],0,null,"2026-03-06T04:20:57+08:00",{"id":28,"source":5,"question":29,"options":30,"answer":35,"related":36,"type":24,"origin":25,"createTime":26},320803796,"某资产账面价值为 100 万元,计税基础为 80 万元,该差异属于( )",[31,32,33,34],"可抵扣暂时性差异","应纳税暂时性差异","永久性差异","不存在差异",[],[],{"id":38,"source":5,"question":39,"options":40,"answer":45,"related":46,"type":24,"origin":25,"createTime":26},320803797,"企业确认递延所得税资产时,应借记( )科目",[41,42,43,44],"递延所得税负债","所得税费用","应交税费-应交所得税","递延所得税资产",[],[],{"id":48,"source":5,"question":49,"options":50,"answer":52,"related":53,"type":24,"origin":25,"createTime":26},320803798,"资产负债表债务法下,递延所得税负债的确认基于( )",[31,32,33,51],"会计利润与税法利润的差异",[],[],{"id":55,"source":5,"question":56,"options":57,"answer":62,"related":63,"type":24,"origin":25,"createTime":26},320803799,"下列各项中,属于永久性差异的是( )",[58,59,60,61],"固定资产折旧方法差异","国债利息收入","存货跌价准备","无形资产摊销年限差异",[],[],{"id":65,"source":5,"question":66,"options":67,"answer":71,"related":72,"type":73,"origin":25,"createTime":26},320803800,"会计准则与税法法规的差异类型包括( )",[68,33,69,70],"暂时性差异","时间性差异","空间性差异",[],[],1,{"id":75,"source":5,"question":76,"options":77,"answer":82,"related":83,"type":73,"origin":25,"createTime":26},320803801,"资产负债表债务法的基本原理包括( )",[78,79,80,81],"确定资产、负债的账面价值","确定资产、负债的计税基础","比较账面价值与计税基础,确定暂时性差异","确认递延所得税资产或负债",[],[],{"id":85,"source":5,"question":86,"options":87,"answer":92,"related":93,"type":73,"origin":25,"createTime":26},320803802,"下列各项中,会产生可抵扣暂时性差异的有( )",[88,89,90,91],"资产账面价值>计税基础","资产账面价值\u003C计税基础","负债账面价值>计税基础","负债账面价值\u003C计税基础",[],[],{"id":4,"source":5,"question":6,"options":95,"answer":96,"related":97,"type":73,"origin":25,"createTime":26},[8,9,10,11],[],[],{"id":99,"source":5,"question":100,"options":101,"answer":106,"related":107,"type":73,"origin":25,"createTime":26},320803804,"下列各项中,属于资产负债表债务法特殊应用场景的有( )",[102,103,104,105],"免税合并形成的商誉","可弥补亏损","长期股权投资的所得税处理","金融工具的所得税处理",[],[],{"courseName":109,"courseImg":110,"workName":111,"workId":112,"count":113,"courseId":114},"默认课程","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","第五章 所得税","308eadbae8b345f49bb3c358458dfd79",12,"53e1d2ef4961cca8eea3e23969ad2cb9"]