题目:
A finn presented the following income statement, which complies with the 1 standards under which it must report: Sales 20535 Cost of goods sold 14525 Operating expenses 2530 Operating income 3480 Income taxes1220 Income from continuing operations 2260 Extraordinary items, net of tax (525) Net income1735 In the next year the firm borrows $10 million to finance construction of a capital asset. Based on the differences between U.S. GAAP and International Financial Reporting Standards, this firm :()
A. must capitalize the construction interest.
B. must not capitalize the construction interest.
C. may choose to capitalize the construction interest.
答案:
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参考答案:D解析: 根据《税收征收管理法》第38条的规定,税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的,可以在规定的纳税期之前,责令限期缴纳应纳税款;在限期内发现纳税人有明显的转移、隐...