试题与答案

甲公司2008年12月31日发现2007年有一项行政管理部门使用的固定资产漏提了折旧

题型:问答题

题目:

甲公司2008年12月31日发现2007年有一项行政管理部门使用的固定资产漏提了折旧,数额为100万元,所得税申报中也未包括这项费用。甲公司所得税税率为33%,按净利润的10%提取法定盈余公积,假定税法允许2007年少计提的折旧可调整应交所得税。
要求:
(1)编制更正上述会计差错的会计分录;
(2)将会计报表相关项目调整数填入下表:
2008年会计报表相关项目年初数或上年数的调整表:
单位:万元

项目 年初数 上年数
累计折旧
应交税费
盈余公积
未分配利润
管理费用
所得税费用
提取盈余公积

答案:

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piano. Marc, from California, USA, says, "The problem is that my legs aren't straight enough, so I have

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    Marc's 34-year-old mother played Beethoven's CDs to him when she was pregnant (怀孕的). Marc

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his mother, because that was the first time he'd been near a piano. Marc gave his first public performance,

playing Beethoven, at six, the same age as Mozart. After that concert, Marc won a £225,000 university

scholarship (奖学金).

    At present he practices the piano eight hours a day. He also studies  part-time at the famous  Colbum

Music School  in Los Angeles, and  flies once a month to China for lessons at Shanghai Music School.

Marc  says, "I like  playing  the piano  because it makes me have a  lot of different  feelings - sadness,

excitement, happiness and so on. I like playing  difficult pieces,  especially those that my teacher says I

shouldn't."

1. The nine-year-old Marc Yu is from        .

A. China

B. France

C. Canada

D. the United States

2. Marc played the piano at the age of        for the first time.

A. two        

B. five        

C. six          

D. nine

3. According to the passage, the underlined word "astonished" means "     " in Chinese.

A. 使……理解

B. 使……担心

C. 使……惊奇

D. 使……难过

4. At present Marc practices playing the piano        .

A. once a month

B. eight hours a day

C. in his free time            

D. only on weekends

5. What Marc says in the last paragraph tells us that       .

A. he likes challenges

B. he doesn't like challenges

C. he is afraid of challenges

D. he wants to give up music

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