试题与答案

某公司2000年12月6日购入设备一台,原值360万元,净残值60万元。税法规定采用

题型:问答题

题目:

某公司2000年12月6日购入设备一台,原值360万元,净残值60万元。税法规定采用年数总和法,折旧年限5年;会计规定采用年限平均法,折旧年限4年。税前会计利润各年均为1000万元,所得税税率2001年为40%,2002年为30%,2003年以后为25%。
要求:
(1)填列有关所得税计算表。
(2)编制各年有关所得税的会计分录,并列示计算过程。

年份账面价值
(年限平均法)
计税基础
(年数总和法)
应税暂时性差异税率递延所得税负债期末余额
2001年
2002年
2003年
2004年
2005年

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A,D解析: 甲乙公司是独立的法人,乙公司可以为甲公司提供担保,故A正确。一人公司的分立决议应由股东作出,因此甲公司的分立应由乙公司决议,故D正确。

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       Nick is a 14-year-old school boy. His life is full of exams and studies on weekdays. He has little free time.

He thinks playing computer games is the best way to make him relax. When he has free time, he sits in front of

the computer. Just like that way, he neither eats nor drinks for several hours. 

       Last weekend, he played games on the computer again. He was too excited and didn't want to move. He

didn't have anything for six hours. When he had to go to the bathroom, he found he could not move. He was

taken to the hospital. The doctor told him he should do some more different kinds of activities. In other words,

he needs more exercise and outdoor activities to make him have a healthy body.

       After coming back from the hospital, Nick follows the doctor's advice. He often plays soccer with his

friends. Sometimes he still plays computer games on weekends, but he never does it for long. Now, he lives a

happy and healthy life.

1.How old is Nick? [ ]

A.13.

B.14.

C.15.

D.16.

2.Nick likes _________ in his free time. [ ]

A.riding a bike

B.playing the guitar

C.playing computer games

D.having a school trip

3.Who took Nick to the hospital? [ ]

A.His dad.

B.His mom.

C.His neighbor.

D.We are not sure.

4.Why was Nick taken to the hospital? [ ]

A.Because he was too excited.

B.Because he had a cold in the morning.

C.Because he was too nervous of his studies.

D.Because he couldn't move after playing computer games so long.

5.Nick should ________ to follow the doctor's advice. [ ]

A.go to a movie

B.listen to music

C.take more exercise

D.play computer games

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