试题与答案

某生产企业位于某省会城市,2006年5月转让一座旧办公楼,取得转让收入500000元

题型:单项选择题 案例分析题

题目:

某生产企业位于某省会城市,2006年5月转让一座旧办公楼,取得转让收入500000元,并收到转账支票一张。已知该办公楼的原价为2000000元,己提折旧1400000元,转让过程中发生清理费用和印花税10000元,款项以银行存款支付,企业会计处理如下:(1)取得收入时借:银行存款500000贷:其他应付款500000(2)转销固定资产时借:固定资产清理600000累计折旧1400000贷:固定资产2000000(3)支付清理费用借:固定资产清理10000贷:银行存款10000(4)结转净收益借:营业外支出610000贷:固定资产清理610000已知:该企业营业税税率5%,城市维护建设税税率7%,教育费附加率为3%。根据上述资料,回答下列问题:

第一笔业务应计算的销项税额为()。

A.136000元

B.136070.30元

C.136145.30元

D.136170元

答案:

参考答案:C

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