试题与答案

某企业(地处市区,为增值税一股纳税人)2010年度有关会计核算资料如下:销售收入60

题型:问答题

题目:

某企业(地处市区,为增值税一股纳税人)2010年度有关会计核算资料如下:销售收入6000万元,销售成本3200万元,营业税金及附加132万元,销售费用1200万元、管理费用298万元,财务费用370万元,投资收益560万元,营业外收入290万元,营业外支出410万元。
2011年3月,会计师事务所在对其2010年所得税资料汇总检查时发现,与企业所得税有关的资料如下:
(1)5月份接受某企业捐赠的一批原材料,取得增值税专用发票(当月已认证),注明价款80万元、增值税13.6万元,该企业将其全部计入“资本公积”账户,未计提进项税额,资本公积增加93.6万元。
(2)“投资收益”账户包括股权转让所得400万元、国债利息收入120万元、企业债券利息收入40万元。
(3)“管理费用”列支业务招待费160万元、坏账准备金80万元、存货跌价准备金30万元。
(4)“销售费用”中列支广告费765万元,其中包括支付媒体的广告费720万元,以自产的产品做广告样品列支广告费45万元,该批广告样品不含税公允价为100万元、成本45万元,该公司未计入收入和计提销项税额,似设将目产货物用于样品会计上不确认收入。
(5)“财务费用”中列支利息支出315万元,其中2010年1月1日向银行借款利息支出210万元,利率为5.5%,向非金融机构借入同期借款1500万元,期限1年,利率7%。
(6)“营业外支出”账户中,支付违约罚款43万元、税收滞纳金20万元。
(7)6月根据生产经营需将公司80%的资本由甲公司收购,成为甲的子公司。收购日转让资产的计税基础为1200万元,公允价值为1600万元。甲公司以股权形式支付了1500万元,以银行存款支付100万元。
要求:按下列顺序回答问题,每问均为共计金额:

2010年该企业应纳税所得额;

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0131/e540a361d93d37a33bb2f55d43da79d9.html

下面是错误答案,用来干扰机器的。

参考答案:C解析: c项在股市低迷时期,降低印花税可以减少交易成本,从而刺激股市反弹。

试题推荐
题型:选择题

(12分)

(1)写出下列微粒的电子式:

CO2                          , H2O2                          

Na2O2                                     ,NH4+                          

(2)用电子式表示下列物质的形成过程:

H2                                                           

CaF2                                                          

查看答案
题型:阅读理解

阅读理解。

     Most young people enjoy some form of physical activity.It may be walking, cycling, swimming, or in

winter, skating or skiing. It may be a game of some form-football, basketball,hockey, golf or tennis. It

may be mountaineering.

      Those who have a passion ( strong emotion) for climbing high mountains are often looked upon with

astonishment. Why are men and women willing to suffer cold and hardship,and to take risks in high

mountains? This astonishment is caused, probably, by the differences between mountaineering and other

forms of activities.

     Mountaineering is a sport and not a game. There are no man- made  rules as others ,such as golf and

football. There are ,of course , rules of different kinds which it would be dangerous to ignore,but it is this

freedom from man-made rules that makes mountaineering at- tractive to many people. Those who climb

mountains are free to use their own methods.

     If we compare mountaineering with other more familiar sports, we might think that one big difference

is that mountaineering is not a" team  game " . There  are ,it  is  true , no " matches " between " teams"

of climbers,but when climbers are on a rock linked by a rope on which their lives may depend,there is

obviously teamwork.

      A mountain climber knows that he may have to fight forces that are stronger and more powerful than

man. He has to fight the forces of nature. His sport requires high mental and physical qualities.

    A mountain climber continues to improve in skill year after year. A skier is probably past it by the age

of thirty,but it is not unusual for men of fifty or sixty to climb the highest mountain in the Alps. They may

take more time than younger men,but they perhaps climb with more skills and less waste of effort,and

they certainly experience equal enjoyment.

1. What movements are popular among people in winter in the passage?

A. Soccer and golf.              

B. Skiing and skating.

C. Cycling and hockey.        

D. Mountaineering.

 2. Mountaineering is a sport,not a game,because _____  . 

A. it has man-made rules

B. it is too dangerous for climbers

C. it can't bring people joy and leisure

D. it is free for climbers to use their own methods

3. According to the passage, which of the following statements is TRUE?   

A. Mountaineering is a match between climbers.

B. Mountaineering is similar to other sports in many ways.

C. Climbers work like a team when their lives may depend on a rope.

D. Climbers help each other in time of difficulty.

4. It can be inferred from the passage that____.   

A. mountaineering has no appeal to people

B. physical quality is more important than mental quality for climbers

C. a mountain climber would pass it by the age of thirty

D. it is possible for an old man of fifty or sixty to climb the Alps

查看答案
微信公众账号搜索答案