On January 16, Tree Co. paid USD60,000 in property taxes on its factory for the current calendar year. On April 2, Tree paid USD240,000 for unanticipated major repairs to its factory equipment. The repairs will benefit operations for the remainder of the calendar year. What amount of these expenses should Tree include in its third quarter interim financial statements for the three months ended September 30?
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1 .For interim financial reporting, a company's income tax provision for the second quarter should be determined using the:
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5 .税后目标利润公式是（ ）。
A 税后利润＝（息税前利润－利息）×（1－所得税率） B 税后利润＝息税前利润－利息 C 税后利润＝息税前利润＋利息 D 税后利润＝（息税前利润－利息）×（所得税率）
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A 固定因素 B 变动因素 C 敏感因素 D 半变动因素
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9 .因素虽然发生较大变化，但利润的变化却不大，这些因素就称为（ ）。
A 半变动因素 B 变动因素 C 固定因素 D 非敏感因素
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