甲公司采用资产负债表债务法核算所得税,适用的所得税税率为25%,2011年的财务报告

题型:多项选择题

问题:

甲公司采用资产负债表债务法核算所得税,适用的所得税税率为25%,2011年的财务报告于2012年4月30日经批准对外报出。2011年所得税汇算清缴于2012年4月30日完成。2012年4月30日前发生下列有关经济业务。

(1)2012年1月3日,法院终审判决甲公司赔偿A公司损失100万元,当日,赔款已经支付。甲公司在2011年末已确认预计负债80万元。

(2)2012年4月10日,法院终审判决甲公司赔偿B公司损失200万元,赔款已于当日支付。甲公司在2012年3月31日已确认预计负债180万元。

(3)2012年4月16日,收到购货方因商品质量问题退回的商品,该商品销售业务于2011年11月发生,甲公司已确认收入500万元,结转销售成本400万元。

(4)2012年4月20日,收到购货方因商品质量问题退回的商品,该商品销售业务于2012年1月发生,甲公司已确认收入800万元,结转销售成本700万元。

(5)2012年4月30日,甲公司发生巨额亏损10000万元。

(6)2012年4月20日向社会公众发行公司债券20000万元。

(7)2012年4月28日向社会公众发行公司股票50000万元。

(8)2012年4月30日发生台风导致甲公司存货严重受损,产生经济损失5000万元。

(9)2012年4月30日资本公积转增资本5600万元。

(10)2012年4月30日甲公司获得的进一步证据表明2011年度已确认的减值损失需要调整增加100万元。

要求:

根据上述资料,不考虑其他因素,回答下列问题。

下列关于2011年会计报表相关项目的调整,正确的有()

A、调整增加利润表本期金额“营业外支出”项目20万元

B、调整增加利润表本期金额“资产减值损失”项目100万元

C、调整减少资产负债表期末余额“应交税费”项目25万元

D、调整减少资产负债表期末余额“递延所得税资产”项目25万元

E、调整减少利润表本期金额“营业利润”项目100万元

考点:注册会计师第二十三章资产负债表日后事项第二十三章资产负债表日后事项题库
题型:多项选择题

阅读理解。

     A long time ago, there was a huge (大的) apple tree. A little boy loved to come and play around it. He

climbed the tree, ate the apples… He loved the tree and the tree loved to play with him.

     Time went by…The little boy grew up and he no longer played around the tree.

     One day, the boy came back to the tree and looked sad. The boy told the tree that he wanted the toys

but he didn't have money. The tree asked the boy to pick all the apples and sell them. The boy did it and left

happily. He didn't come back after he picked the apples. Several years later, the boy returned again and said

he needed a house for his family. The tree asked the boy to cut off his branches (树枝) to build the house.

     Years later, the boy returned again. This time he wanted to go sailing but he didn't have a boat. The tree

said that the boy could use his trunk (树干) to make the boat. He went sailing and did not show up (露面)

for a long time.

     After many years, the boy returned. The tree said with tears, "Sorry, my boy. But I don't have anything

for you anymore. No more apples for you, No more trunk for you to climb on…Now the only thing left is

my dying roots (根)." "I don't have teeth to bite (咬) the apple and I am too old to climb the tree. I just need

a place to rest. I am tired after all these years," the boy replied. "Good! Old tree roots are the best place to

lean on (依靠) and rest. Come here, please sit down with me and have a rest." The boy sat down and the

tree was glad and smiled with tears… 

    This is everyone's story. The tree is our parent. When we are young, we love to play with Mom and Dad.

When we grow up, we leave them, and only come to them when we need something or when we are in

trouble. No matter what, parents will always be there and give everything they have to make us happy.

     You may think that the boy is cruel (残忍) to the tree but that's how all of us are treating (对待) our

parents.

1. How did the boy get the money to buy the toys? [ ]

A. By picking the apples and selling them.

B. By cutting off the branches and selling them.

C. By making money on his own.

D. By helping the farmers pick the apples.

2. What did the tree do when he knew the boy wanted a boat for sailing? [ ]

A. He asked the boy to cut off the branches to make a boat.

B. He asked the boy to use the trunk to make a boat.

C. He asked the boy to use the root to make boat.

D. He offered the apples to the boy and asked him to sell them

3. Put the pictures in the correct order according to the passage. The correct order is _______.

   

                   ①                       ②                                  ③                                   ④[ ]

A. ①③②④

B. ④①③②

C. ④②①③

D. ①④③②

4. Which of the following is NOT the writer's idea? [ ]

A. When children are young, they love to play with their parents.

B. When children grow up, they only come to them when they need something or they are in trouble.

C. Parents are always there and they are willing to (愿意) give everything to their children.

D. Children are always kind to their parents and they always like to stay with their parents.

5. The writer wanted to tell the children _______. [ ]

A. to protect the environment

B. to plant more trees

C. to treat their parents kindly

D. to stay at home with their parents

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银团贷款中的组织者和安排者是()。

A.组织行

B.牵头行

C.代理行

D.参加行

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在北京云集了中国科学院、国家图书馆、故宫、北京大学等机构,这说明北京是我国的[ ]

A.人才中心

B.文化中心

C.经济中心

D.交通中心

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优化为纳税人服务是税务管理的基础。

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代办储蓄手续费的计提比例及主要用途是什么?

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