9.企业所得税的计税依据是企业的（）。

9.利润分配时，有关弥补以前年度亏损，说法不正确的是（）。

9.利润最大化不是企业最优的财务管理目标，其原因有()。

年度数据结转时,()的结转最后完成

若期初余额有外币、数量余额，则必须有栈币余额。

根据《建筑工程施面积计算规范》（GB50353-2013），应计算建筑面积的是()。

虚拟元件模型和真实元件模型的参数是都可以修改的。

若放置零件时每次只需放置一个，需要在菜单（）中设置。

Passage2Youmayhaveheardthesaying“TheYangtzeRiverChina'smotherriver.”Itisalmost6400kilometerslong.Astheworld’sthird-longestriver,itcoversone-fifthoflandarea.TheYangtzeRiverEconomicZone(长江经济带)coverselevenprovincesandcities,makingupaboutfortypercentofChina’stotalpopulationandGDP.OnDecember26,ChinapassedtheYangtzeRiverProtectionLaw,whichcameintoforceonMarch1,2021.ItisthefirstlawtoprotectawaterwayinChina.Themotherriverisingreatneedofprotectionbecausesomethingiswrongwithit.Forexample,becauseofoverfishingandwaterpollution,theriver’sChinesepaddlefishhasdiedoutthere.There’salsodesertifiedlandandsoilpollutionneartheriver.Accordingtothelaw,fishingwillnotbeallowedinalloftheYangtze'snaturalwaterways,includingitsmajortributaries(支流)andlakes.Thosewhoarecaughtfishingwillbefined(罚款)50000to500000yuan.Diggingsandwillbestrictlylimited(限制)intheriver.Manycompaniesarediggingsandalongtheriver.However,thishasledtolowerwaterlevelsontheriver,whichhascausedtheriver’swatertodecline.Companiesandfactoriesalongtheriverwillneedtofocusongreendevelopment.Iftheiractivitiesdoharmtothewaterways,theywillbemovedaway,thelawsays.9.Whatdoestheunderlinedword“decline”inParagraph5mean?

Passage2Youmayhaveheardthesaying“TheYangtzeRiverChina'smotherriver.”Itisalmost6400kilometerslong.Astheworld’sthird-longestriver,itcoversone-fifthoflandarea.TheYangtzeRiverEconomicZone(长江经济带)coverselevenprovincesandcities,makingupaboutfortypercentofChina’stotalpopulationandGDP.OnDecember26,ChinapassedtheYangtzeRiverProtectionLaw,whichcameintoforceonMarch1,2021.ItisthefirstlawtoprotectawaterwayinChina.Themotherriverisingreatneedofprotectionbecausesomethingiswrongwithit.Forexample,becauseofoverfishingandwaterpollution,theriver’sChinesepaddlefishhasdiedoutthere.There’salsodesertifiedlandandsoilpollutionneartheriver.Accordingtothelaw,fishingwillnotbeallowedinalloftheYangtze'snaturalwaterways,includingitsmajortributaries(支流)andlakes.Thosewhoarecaughtfishingwillbefined(罚款)50000to500000yuan.Diggingsandwillbestrictlylimited(限制)intheriver.Manycompaniesarediggingsandalongtheriver.However,thishasledtolowerwaterlevelsontheriver,whichhascausedtheriver’swatertodecline.Companiesandfactoriesalongtheriverwillneedtofocusongreendevelopment.Iftheiractivitiesdoharmtothewaterways,theywillbemovedaway,thelawsays.9.Whatdoestheunderlinedword“decline”inParagraph5mean?

9.2010年3月5日，某年息6%、面值100元、每半年付息1次的1年期债券，上次付息为2009年12月31日。如市场净价报价为96元，则按实际天数计算的利息累积天数为()。

9.公正公平原则是指，证券投资分析师必须在收费标准上一视同仁，不得以资金量多少或交易频率等方面的区别歧视某些投资者或委托机构，在提供咨询意见的深度和准确性上应持不同标准。()

企业进行会计确认、计量和报告行为应遵循的规范是〔〕。

同一企业可以分别采用成本模式和公允价值模式对投资性房地产进行后续计量。

某企业于4月10日销售商品收到带息票据一张，面值50000元，年利率8%,6个月期，于6月10日贴现，贴现率为9%,该企业实际收到的贴现金额应为（)元。