试题与答案

嘉华公司系上市公司,属于增值税一般纳税企业,适用的增值税率为17%,适用的所得税税率

题型:单项选择题

题目:

嘉华公司系上市公司,属于增值税一般纳税企业,适用的增值税率为17%,适用的所得税税率为25%,所得税采用资产负债表债务法核算。除特别说明外,嘉华公司采用账龄分析法计提坏账准备,3个月以内账龄的应收款项计提坏账准备的比例为0.5%。不考虑除增值税、所得税以外的其他相关税费。嘉华公司按当年实现净利润的10%提取法定盈余公积。嘉华公司2009年度所得税汇算清缴于2010年2月28日完成,在此之前发生的2009 年度纳税调整事项,均可进行纳税调整。嘉华公司2009 年度财务报告于2010年3月31日经董事会批准对外报出。

2010年1月1日至3月31日,嘉华公司发生如下交易或事项;

(1)1月14日,嘉华公司收到乙公司退回的2009 年10月4日从其购入的一批商品,以及税务机关开具的进货退出证明单。当日,嘉华公司向乙公司开具红字增值税专用发票。该批商品的销售价格(不含增值税)为200 万元,增值税为34 万元,销售成本为185万元。假定嘉华公司销售该批商品时,销售价格是公允的,也符合收入确认条件。至2010年1 月14 日,该批商品的应收账款尚未收回。

(2)嘉华公司与甲公司签订供销合同,合同规定嘉华公司在2009 年7 月供应给甲公司一批物资,由于嘉华公司未能按照合同发货,致使甲公司发生重大经济损失。2009 年12月,甲公司通过法律程序要求嘉华公司赔偿经济损失200 万元,该诉讼案在12 月31 日尚未判决,嘉华公司已确认预计负债100 万元。2010 年2 月8 日,经法院一审判决,嘉华公司需要赔偿甲公司经济损失140 万元,嘉华公司不再上诉,并且赔偿款已经支付。按照税法规定,上述诉讼所确认的损失在实际发生时允许从应纳税所得额中扣除。

(3)2 月26 日,嘉华公司获知丙公司被法院依法宣告破产,预计应收丙公司账款250 万元(含增值税)收回的可能性极小,应按全额计提坏账准备。嘉华公司在2009 年12 月31 日已被告知丙公司资金周转困难无法按期偿还债务,因而按应收丙公司账款余额的50%计提了坏账准备。

(4)3 月8 日,董事会决定自2010 年1 月1 日起将公司位于城区的一幢已出租建筑物的核算由成本模式改为公允价值模式。该建筑物系2009 年1 月20 日投入使用并对外出租,入账时初始成本为1 940 万元;预计使用年限为20 年,预计净残值为20 万元,采用年限平均法计提折旧,与税法规定相同;年租金为180 万元,按月收取;2010 年1 月1 日该建筑物的市场售价为2 500 万元。假定企业对该建筑物按年计提折旧。

(5)3月15日,嘉华公司发现未对一项建造合同确认收入和成本。该合同是2009年6月1日嘉华公司与东大公司签订的一项固定造价建造合同,承建东大公司的一幢办公楼,预计2010年12月31日完工;合同总金额为1200万元,预计总成本为1000万元。2009年11月20日,因合同变更而追加合同工程款100万元(预计合同总成本不变)。截止2009年12月31日,嘉华公司实际发生合同成本400万元。假定该建造合同的结果能够可靠地估计。

根据上述资料,回答下列问题。

嘉华公司在对2010年1月1日至3月31日发生的上述事项进行会计处理后,原已编制的2009年12月31日资产负债表中“递延所得税资产”项目年末的调整额为()万元。

A.+31.25 

B.-31.25 

C.+5.9575 

D.-6.25

答案:

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下面是错误答案,用来干扰机器的。

参考答案:对

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