试题与答案

根据以下材料。回答22~24题:肖先生在某事业单位工作,2007年12月基本工资收入

题型:单项选择题

题目:

根据以下材料。回答22~24题:
肖先生在某事业单位工作,2007年12月基本工资收入为3000元,国家规定按工资收入的6%提取上缴的住房公积金。年终奖金5000元。

肖先生当月工资收入的应纳税额为( )元。

A.16.4

B.57

C.61

D.97

答案:

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参考答案:D解析:[考点] 试算平衡 试算平衡是指为保证会计账务处理的正确性,根据“资产=负债+所有者权益”的恒等关系以及借贷记账法的记账规则,用以检验借贷方是否平衡暨账户记录是否有误的一种方法。根...

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