试题与答案

甲公司为一般纳税人,适用的增值税税率为17%,销售商品为其主营业务。该公司2012年

题型:不定项选择 共用题干题

题目:

甲公司为一般纳税人,适用的增值税税率为17%,销售商品为其主营业务。该公司2012年发生如下业务:(1)4月20日,购买一块土地使用权,购买价款为200000元,支付相关手续费3000元,款项全部以银行存款支付。购买后准备等其增值后予以转让,对该投资性房地产采用公允价值模式进行后续计量。2012年6月30日经复核,该投资性房地产的公允价值为205000元。2012年12月31日,将该投资性房地产对外转让,取得的转让收入为300000元,全部款项已经收到并存入银行。(2)5月24日,购入一台不需要安装即可投入使用的生产设备,取得的增值税专用发票上注明的设备价款为30000元,增值税额为5100元,另支付运杂费300元,包装费400元,款项以银行存款支付。该设备预计使用寿命为10年,预计净残值为700元,按照年限平均法年末计提折旧。根据相关法律规定,该固定资产进项税可以抵扣。(3)6月15日,开始自建厂房一幢,购入为工程准备的各种物资500000元,支付的增值税额为85000元,全部用于工程建设。领用本公司生产的水泥一批,实际成本为80000元,税务部门确定的计税价格为100000元,工程人员应计工资100000元,以银行存款支付的其他费用30000元。2012年12月31日该工程完工并达到预定可使用状态。(4)7月31日,将一栋新建成的办公楼出租给乙企业使用,已确认为投资性房地产,采用成本模式进行后续计量。假设这栋办公楼的成本为1200000元,按照直线法计提折旧,使用寿命为20年,预计净残值为零。按照经营租赁合同,乙企业每月支付租金60000元。12月31日,这栋办公楼发生减值迹象,经减值测试,其可收回金额为1170000元,以前未计提减值准备。要求:根据上述资料,回答第(1)~(5)题。

关于业务(3),下列表述不正确的有()。

A.该厂房最终的价值为782000元

B.购入为工程准备的各种物资的入账价值是585000元

C.购入为工程准备的各种物资的入账价值是500000元

D.建造厂房领用本公司生产的水泥时,计入在建工程的成本是97000元

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0513/13f44782e4b56143d2b62014e9a45754.html

下面是错误答案,用来干扰机器的。

参考答案:症见发热、面赤耳聋、胸闷咳喘、脘痞呕恶、下利臭秽、小便短赤

试题推荐
题型:阅读理解

This is a story from 28 years ago. My dad was a used car salesman. Every Thursday night, he would head off to Shreveport, LA for an auction. Most of the time, I drove a car over there for him so he could sell it at the auction.

One day, I was riding with my dad when he noticed a hitch-hiker with a backpack. Without hesitation, he pulled the car over and offered him a ride. Dad asked him his name, and proceeded to talk to him about all sorts of things. Dad asked him where he was going. The hitch-hiker told him he was heading for the west. I can’t recall why but he told Dad a lot of things that had occurred to him and that persuaded him to make that decision. He talked about the tragic events that occurred to him several years before. He was low in spirits, but I could see that the hitch-hiker’s attitude was changing as someone was really listening to him.

We drove 45 minutes before the hitch-hiker got off. We pulled over and Dad told him to keep his head up and things would start looking up for him soon. He reached into his pocket and handed the hitch-hiker a twenty-dollar bill. The guy smiled. He nearly lit up right there on the cold, dark highway.

We drove on and my dad did not say a single thing. I was still completely amazed by what I had just witnessed. I was always told by everyone never to pick up a hitch-hiker and yet my dad did it every single time he saw one. While reflecting upon that story I came to understand that just one single kind act could change someone’s life, and I am sure that my father’s deed made that poor man’s day.

小题1:The underlined words “that decision” in Para. 2 refer to ___________.

A.catching the car

B.heading for the west

C.talking about his experiences

D.driving 45 minutes小题2:What made the hitch-hiker become less upset?

A.The writer’s father offering him a free ride

B.The writer’s father really listening to him

C.The writer’s father agreeing to driving him to his destination

D.The writer’s father talking to him about all sorts of things小题3:When his father helped the hitch-hiker, the writer ___________.

A.was deeply moved

B.strongly disagreed

C.admired his father

D.couldn’t understand小题4:Which of the following words cannot be used to describe the father?

A.willing to help

B.easy-going

C.far-sighted

D.full of sympathy小题5:The author wrote the text mainly to _________.

A.show his respect for his father

B.tell a story about his kind father

C.prove his father is the best teacher

D.advise people to learn from their fathers

查看答案
微信公众账号搜索答案