甲股份有限公司(以下简称甲公司)为工业生产企业,从20×7年1月起为售出产品提供“三

题型:单项选择题

问题:

甲股份有限公司(以下简称甲公司)为工业生产企业,从20×7年1月起为售出产品提供“三包”服务,规定产品出售后一定期限内出现质量问题,负责退换或免费提供修理。假定甲公司只生产和销售A、B两种产品。甲公司适用的所得税税率为25%,采用资产负债表债务法核算所得税,假定税法规定因担保以外的或有事项产生的预计损失在实际发生时均允许税前扣除,企业的担保损失不允许税前扣除,甲公司未来能够产生足够的应纳税所得额。甲公司20×8年发生如下事项:
(1)甲公司为A产品提供“三包”确认的预计负债在20×8年年初账面余额为40万元,A产品的“三包”期限为3年。该企业对售出的A产品可能发生的“三包”费用,在年末按当年A产品销售收入的2%预计。

                              金额单位:万元

项目第一季度第二季度第三季度第四季度
A产品销售收入80012001400600
发生的三包费用15103020
其中:原材料成本1081015
人工成本5255
用银行存款支付的其他支出--15-

甲公司20×8年A产品销售收入及发生的“三包”费用资料如下:
(2)甲公司为B产品提供“三包”服务确认的预计负债在20×8年年初账面余额为10万元,B产品已于20×7年7月31日停止生产,B产品的“三包”服务截止日期为20×8年12月31日。甲公司库存的B产品已全部售出。
20×8年第四季度发生的B产品“三包”费用为8万元(均为人工成本),其他各季度均未发生“三包”费用。
(3)20×8年9月20日甲公司接到法院的传票,受到乙公司的起诉,乙公司声称甲公司侵犯了其软件版权,要求甲公司予以赔偿,赔偿金额为80万元。甲公司根据法律诉讼的进展情况以及律师的意见,认为对乙公司予以赔偿的可能性在80%以上,最有可能发生的赔偿金额为50~60万元。甲公司该软件系委托丙公司开发的,如果需要赔偿,已经基本确定丙公司将承担全部责任。
(4)20×8年12月5日,甲公司涉及一项担保诉讼案件,甲公司估计该项担保案件败诉的可能性为80%,根据案件的进展情况以及律师的估计,如果败诉则企业赔偿300万元的可能性是60%,赔偿200万元的可能性是30%,赔偿100万元的可能性为10%。
要求:根据上述资料,不考虑其他因素,回答下列第1至5题。

甲公司20×8年递延所得税资产的发生额为( )万元。

A.贷方12.5

B.贷方87.5

C.借方87.5

D.借方12.5

考点:注册会计师会计注册会计师会计
题型:单项选择题

泥浆泵的用途是将水、修井液打入井内,进行循环冲洗、压井或其他施工作业。

题型:单项选择题

在客户确有需求的情况下,个人客户经理可代本人服务的客户办理金融业务。()

题型:单项选择题

There are robots all around us. Some do very complicated jobs like flying airplanes and driving subway trains. and some do one simple job. When an automatic washing machine is switched on, water pours in. The machine waits until the water is warm enough for washing clothes. It does this by “feedback”(反馈). Information about what is happening is feedback into the robot to tell what to do next. Our eyes, ears and other senses are our feedback. They tell us what is going on around us. So robots are like human beings in two ways.

They work and they have feedback.

In some ways robots are better than human beings. They work quickly and do not make mistakes. They do not get bored doing the same job over and over again. And they never get tired. So robots are very useful in factories. They can be taught to do many different jobs. First their electronic brain must be shown how the job is done. A person moves the robot’s “arms” and “hands” through each part of the job.

The most intelligent robots can move and see. Their eyes are cameras. Their fingers can feel shapes and sizes of the objects. These robots have computer brains linked to their eyes and fingers, which control their actions. The expensive robots are used in scientific research. They do such job as handling radioactive materials.

小题1: In this passage the author tells us that ________.

A.robots are very popular

B.there are various kinds of robots

C.we see robots only at certain times

D.robots can be easily controlled小题2:What does the author seem to inform you about robots?

A.They should be greatly improved.

B.They will probably take over in the future.

C.They are very helpful and useful to humans.

D.They are machines that break down a lot.小题3:The author says that in industry ________.

A.robots break down a lot

B.robots can do many jobs

C.robots only get in the way

D.robots sometimes cause troubles小题4: The fact that a robot never gets bored doing the same job means that _______.

A.it is very much like human beings

B.it can do boring jobs for people

C.it will never bore people

D.it will work much better than human beings小题5: The robots used for scientific research _______.

A.are not very clever

B.are very cheap

C.are very big

D.are very costly

题型:单项选择题

按广告的性质分类,可分为()和()两大类。

题型:单项选择题

汇票的出票,由于承兑人是主债务人,出票人负有( )和付款的责任。

A.时效性

B.担保汇票承兑

C.连带责任

D.非连带责任

更多题库