[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fhRbPNXCLI5tw7InukrRCM_0LU0D5TXx-wFx5oTCe-Ic":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":23,"origin":103,"createTime":25},334416929,"v1","甲公司于2×24年2月20日外购一栋写字楼并于当日对外出租,取得时成本为24000万元,采用公允价值模式进行后续计量.2×24年12月31日,该写字楼公允价值跌至22400 万元.税法规定,该类写字楼采用年限平均法计提折旧,折旧年限为20年,预计净残值为0.甲公司适用的所得税税率为15%,预计未来期间不会发生改变.不考虑其他因 素,2×24年12月31日甲公司因该项投资性房地产应确认的递延所得税资产是( ) 万 元",[8,9,10,11],"1600","-90","400","90",[],[14,26,36,40,49,59,70,80,90,97],{"id":15,"source":5,"question":16,"options":17,"answer":21,"related":22,"type":23,"origin":24,"createTime":25},334416927,"2×24年12月1日,甲公司因违反环保法规受到处罚,将应支付的罚款540万元计入其他 应付款.根据税法规定,甲公司违反环保法规的罚款不得税前扣除.2×24年12月31日, 甲公司已经支付了400万元的罚款.不考虑其他因素,2×24年12月31日,因其他应付 款产生的暂时性差异是( ) 万 元",[18,19,10,20],"540","140","0",[],[],0,null,"2026-04-04T15:27:26+08:00",{"id":27,"source":5,"question":28,"options":29,"answer":34,"related":35,"type":23,"origin":24,"createTime":25},334416928,"甲公司于2×23年12月购一台管理用设备,并于当月投入使用.该设备的入账价值为 60万元,预计使用年限为5年,预计净残值为零,采用年限平均法计提折旧.税法规定采 用双倍余额递减法计提折旧,且预计使用年限及净残值均与会计相同.至2×24年12月 31日,该设备未计提减值准备.甲公司2×24年适用的所得税税率为25%,从2×25年开 始适用的所得税税率为15%.不考虑其他因素的影响,甲公司2×24年12月31日对该设 备确认的递延所得税负债余额是( ) 万 元",[30,31,32,33],"12","3","2","1.8",[],[],{"id":4,"source":5,"question":6,"options":37,"answer":38,"related":39,"type":23,"origin":24,"createTime":25},[8,9,10,11],[],[],{"id":41,"source":5,"question":42,"options":43,"answer":47,"related":48,"type":23,"origin":24,"createTime":25},334416930,"2×24年12月31日,甲公司因以公允价值计量且其变动计入当期损益的金融资产和以公允价值计量且其变动计人其他综合收益的金融资产的公允价值变动,分别确认了20万元的递延所得税资产和40万元的递延所得税负债.甲公司当期应交所得税的金额为200万元. 假定不考虑其他因素,甲公司2×24年度利润表\"所得税费用\"项目应列示的金额是( ) 万元",[19,44,45,46],"180","220","260",[],[],{"id":50,"source":5,"question":51,"options":52,"answer":57,"related":58,"type":23,"origin":24,"createTime":25},334416931,"甲公司2×24年因政策性原因发生经营亏损500万元,按照税法规定,该亏损可用于抵减 以后5个会计年度的应纳税所得额.甲公司预计未来5年期间能够产生足够的应纳税所得 额弥补亏损,下列关于该经营亏损的表述中,正确的是( )",[53,54,55,56],"不产生暂时性差异","产生应纳税暂时性差异500万元","产生可抵扣暂时性差异500万元","产生可抵扣暂时性差异,但不确认递延所得税资产",[],[],{"id":60,"source":5,"question":61,"options":62,"answer":67,"related":68,"type":69,"origin":24,"createTime":25},334416932,"下列各项中,能够产生可抵扣暂时性差异的有( )",[63,64,65,66],"超标的业务招待费","账面价值小于其计税基础的负债","超过本期税前扣除限额可以结转以后年度税前扣除的业务宣传费","按税法规定可以结转以后年度的未弥补亏损",[],[],1,{"id":71,"source":5,"question":72,"options":73,"answer":78,"related":79,"type":69,"origin":24,"createTime":25},334416933,"下列关于递延所得税会计处理的表述中,正确的有( )",[74,75,76,77],"企业应将当期发生的可抵扣暂时性差异全部确认为递延所得税资产","递延所得税费用是按照会计准则规定当期应予确认的递延所得税资产加上当期应予确认 的递延所得税负债的金额","企业应在资产负债表日对递延所得税资产的账面价值进行复核","企业不应当对递延所得税资产和递延所得税负债进行折现",[],[],{"id":81,"source":5,"question":82,"options":83,"answer":88,"related":89,"type":69,"origin":24,"createTime":25},334416934,"不考虑其他因素,企业发生的下列各项交易或事项中,应确认递延所得税资产的有( )",[84,85,86,87],"某项使用寿命不确定的外购无形资产,减值测试结果显示未发生减值,税法规定按该项 无形资产的取得成本采用直线法在10年内摊销的金额税前抵扣","因违反法律法规被处以罚款,税法规定计算应纳税所得额时不得税前抵扣","发生广告费支出全部计入当期销售费用,其中超出当期销售收入15%的部分,按税法规 定可结转至以后年度税前扣除","持有的作为交易性金融资产的股票,期末股票价格低于购买成本发生的损失,税法规定 按初始取得成本作为计税基础",[],[],{"id":91,"source":5,"question":92,"options":93,"answer":94,"related":95,"type":96,"origin":24,"createTime":25},334416935,"负债的计税基础,是指未来期间计算应纳税所得额时按照税法规定可予抵扣的金额.( )",[],[],[],3,{"id":98,"source":5,"question":99,"options":100,"answer":101,"related":102,"type":96,"origin":24,"createTime":25},334416936,"资产账面价值大于其计税基础,产生应纳税暂时性差异.( )",[],[],[],{"courseName":104,"courseImg":105,"workName":106,"workId":107,"count":108,"courseId":109},"默认课程","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","绪论","work_51395097",40,"53e1d2ef4961cca8eea3e23969ad2cb9"]