甲公司2008年12月31日发现2007年有一项行政管理部门使用的固定资产漏提了折旧

题型:问答题

问题:

甲公司2008年12月31日发现2007年有一项行政管理部门使用的固定资产漏提了折旧,数额为100万元,所得税申报中也未包括这项费用。甲公司所得税税率为33%,按净利润的10%提取法定盈余公积,假定税法允许2007年少计提的折旧可调整应交所得税。
要求:
(1)编制更正上述会计差错的会计分录;
(2)将会计报表相关项目调整数填入下表:
2008年会计报表相关项目年初数或上年数的调整表:
单位:万元

项目 年初数 上年数
累计折旧
应交税费
盈余公积
未分配利润
管理费用
所得税费用
提取盈余公积

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:问答题

阅读理解, 根据短文内容,选择最佳选项.

    The nine-year-old Marc Yu is called Little Mozart. He is too short to reach the pedals  (踏板) of a

piano. Marc, from California, USA, says, "The problem is that my legs aren't straight enough, so I have

to get very close to the piano."

    Marc's 34-year-old mother played Beethoven's CDs to him when she was pregnant (怀孕的). Marc

started playing the piano at a birthday party when he was only two. While the other children were  singing "Twinkle, twinkle, little star …", he walked over to the piano and started playing the song. It  astonished

his mother, because that was the first time he'd been near a piano. Marc gave his first public performance,

playing Beethoven, at six, the same age as Mozart. After that concert, Marc won a £225,000 university

scholarship (奖学金).

    At present he practices the piano eight hours a day. He also studies  part-time at the famous  Colbum

Music School  in Los Angeles, and  flies once a month to China for lessons at Shanghai Music School.

Marc  says, "I like  playing  the piano  because it makes me have a  lot of different  feelings - sadness,

excitement, happiness and so on. I like playing  difficult pieces,  especially those that my teacher says I

shouldn't."

1. The nine-year-old Marc Yu is from        .

A. China

B. France

C. Canada

D. the United States

2. Marc played the piano at the age of        for the first time.

A. two        

B. five        

C. six          

D. nine

3. According to the passage, the underlined word "astonished" means "     " in Chinese.

A. 使……理解

B. 使……担心

C. 使……惊奇

D. 使……难过

4. At present Marc practices playing the piano        .

A. once a month

B. eight hours a day

C. in his free time            

D. only on weekends

5. What Marc says in the last paragraph tells us that       .

A. he likes challenges

B. he doesn't like challenges

C. he is afraid of challenges

D. he wants to give up music

题型:问答题

下列哪些指标属于系统的资源利用率指标()?

A、码资源

B、功率资源

C、CPU资源

D、CE资源和接口带宽资源

题型:问答题

(10分)如图所示,已知甲乙两质点沿直线运动,求:

(1)两质点运动的初速度

(2)前6s内它们的速度变化量

(3)前6s内它们的加速度

题型:问答题

草坪退化的特征有哪些?造成草坪退化的主要原因是什么?

题型:问答题

导频污染优化中天线调整主要包括()

A.天线位置调整

B.天线方位角调整

C.天线下倾角调整

D.广播信道波束赋形宽度调整

更多题库