A公司2005年12月31日购入价值20万元的设备,预计使用年限5年,无残值。采用直线法计提折旧,计税时采用双倍余额递减法计提折旧。2007年及以前期间适用的所得税税率为33%,按照2007年颁布的企业所得税法,A公司从2008年起适用的所得税税率为25%。2007年12月31日的递延所得税负债余额为( )
（1.0分）
A . 0.12万元B . 1.58万元C . 1.2万元D . 4万元
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TEXT C The conflict between good and evil is a common theme running through the great literature and drama of the world, from the time of ancient Greeks to the present. The principle that conflict is the heart of dramatic action when illustrated by concrete examples, almost always turns up Some aspects of the struggle between good and evil. The idea that there is neither good nor evil--in any absolute moral or religious sense-is widespread in our times. There are various relativistic and behaviorist Standards of ethics. If these standards even admit the distinction between good and evil, it is as a relative matter and not is whirlwind of choices that lies at the center of living. In any such state of mind, conflict can at best, be only a petty matter, lacking true university. The acts of the evildoer and of the virtuous man alike become dramatically neutralized. Imagine the reduced effect of Crime and Punishment or the Brothers Karamazoc had Dostoevsky thought that good and evil, as portrayed in those books, were wholly relative, and that he had had no conviction about them. You can’t have a vital literature if you ignore or shun evil. What you get then is the world of Pollyanna, goody-goody in place of the good Cry, The Beloved Country is a great and dramatic novel because Alan Paton, in addition to being a skilled workman, sees with clear eyes both good and evil, differentiates them, pitches them into conflict with each other, and takes sides. He sees that the native boy Absalom Kumal0, who has murdered, cannot be judged justly without taking into account the environment that has had a part in shaping him. But Paton sees, too, that Absalom the individual, not society the abstraction, committed the act and is responsible for it. Mr. Paton understands mercy. He knows that this precious thing is not Evoked by sentimental impulse, but by a searching examination of the realities of human action. Mercy follows a judgment; it does not precede it. One of the novels by the talented Paul Bowles, Let It Down is full of motion, full of Sensational depravities, and is a crashing bore. The book recognizes no good, admits no evil, and is coldly indifferent to the moral behavior of its characters. It is a long shrug. Such a view of life is non-dramatic and negates the vital essence of drama. (402)
A．length of the novelB．indifference to the moral behavior of the charactersC．monotony of the storyD．sensational depravities of the book
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