试题与答案

某企业所得税核算采用资产负债表债务法,适用所得税率为25%,2009年度应交企业所得

题型:单项选择题

题目:

某企业所得税核算采用资产负债表债务法,适用所得税率为25%,2009年度应交企业所得税为25万元;2009年度的纳税调整事项包括:本期产生应纳税暂时性差异5万元,转回可抵扣暂时性差异3万元;超过税前列支标准的业务招待费15万元;国库券利息收入10万元,无其它调整事项。若该企业2009年度所有者权益除因当年实现净利润导致增加外无其他增减事项,2009年年末所有者权益为531万元,则该企业2009年度的净资产利润率为( )。

A.5%
B.15.42%
C.13.25%
D.8%

答案:

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