[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fES0a06yDsPuOxSn_i44kHw4lzIZB5I8QOZFGTEs7DNs":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2023-10-03 12:55:30",98828869,[8,9,10,11],"160","174.25","150","14.25",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},25,"96dff995113a99c8065345df5ee13357","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fa7e738c61ff1e91438213e3825418d46.jpg","高级财务会计学","618caf14a1c146f6bb084ff99c1d4221","第5章所得税会计.xls","甲公司2×19年实现利润总额为600万元,该公司适用的所得税税率为25%.递延所得税资产及递延所得税负债不存在期初余额.2×19年发生的与所得税核算有关的事项如下:(1)因违法经营被罚款10万元;(2)向关联企业捐赠现金80万元.假定税法规定,企业向关联方的捐赠不允许税前扣除;(3)甲公司期初"预计负债--产品质量保证"余额为0万元,当年提取了产品质量保证费15万元,当年支付了8万元的产品质量保证费,税法规定,与产品质量保证有关的支出可以在发生时税前扣除;(4)期末对持有的存货计提了50万元的存货跌价准备;(5)取得国债利息收入50万元.甲公司2×19年应确认的所得税费用金额为( )万元",[21,32,39,48,57,66,75,84,93,101],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],98828860,[25,26,27,28],"3920","3402","280","0","甲公司于2×17年12月31日取得某项固定资产,其初始入账价值为4200万元,预计使用年限为20年,采用年限平均法计提折旧,预计净残值为0.税法规定,对于该项固定资产采用双倍余额递减法计提折旧,使用年限、预计净残值与会计估计相同.则2×19年12月31日该项固定资产的计税基础为( )万元","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":38,"source":30,"type":31},[],98828861,[10,36,28,37],"180","210","甲公司自行研发"三新"技术,开发阶段形成的符合资本化条件的支出150万元,该项研发当期达到预定用途转入无形资产核算,假定甲公司当期摊销无形资产30万元.税法摊销方法、摊销年限和残值与会计相同.甲公司当期期末无形资产的计税基础为( )万元",{"answer":40,"createTime":5,"id":41,"options":42,"question":47,"source":30,"type":31},[],98828862,[43,44,45,46],"会计上固定资产的账面价值与其计税基础不一致","确认国债利息收入同时确认的资产","以公允价值计量且其变动计入当期损益的金融资产确认公允价值变动","存货计提存货跌价准备","下列项目中,不产生暂时性差异的是( )",{"answer":49,"createTime":5,"id":50,"options":51,"question":56,"source":30,"type":31},[],98828863,[52,53,54,55],"因漏税受到税务部门处罚,尚未支付罚金","计提应付职工薪酬","取得国债利息收入","对库存商品计提存货跌价准备","下列项目中,会产生暂时性差异的是( )",{"answer":58,"createTime":5,"id":59,"options":60,"question":65,"source":30,"type":31},[],98828864,[61,62,63,64],"7.5","5","2.5","-2.5","甲公司期初递延所得税负债余额为5万元,期初递延所得税资产无余额,本期期末资产账面价值为300万元,计税基础为260万元,负债账面价值为150万元,计税基础为120万元,适用的所得税税率为25%.假设该暂时性差异全部影响损益,并且除上述暂时性差异外无其他暂时性差异,不考虑其他因素,本期应确认的递延所得税费用为( )万元",{"answer":67,"createTime":5,"id":68,"options":69,"question":74,"source":30,"type":31},[],98828865,[70,71,72,73],"确认递延所得税资产250","确认递延所得税资产500","确认递延所得税负债250","确认递延所得税资产750","A公司于2007年10月20日自甲客户处收到一笔合同预付款,金额为1 000万元,作为预收账款核算,但按照税法规定,该款项属于当期的应纳税所得额,应计入取得当期应纳税所得额;12月20日,A公司自乙客户处收到一笔合同预付款,金额为2 000万元,作为预收账款核算,按照税法规定,也具有预收性质,不计入当期应税所得,A公司当期及以后各期适用的所得税税率均为25%,则A公司就预收账款,下列处理正确的有( )",{"answer":76,"createTime":5,"id":77,"options":78,"question":83,"source":30,"type":31},[],98828866,[79,80,81,82],"102.5","100","115","112.5","甲公司2×19年实现营业收入1000万元,利润总额为400万元,当年广告费用实际发生额200万元,税法规定每年广告费用的应税支出不得超过当年营业收入的15%,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%,当年行政性罚款支出为10万元,当年购入的以公允价值计量且其变动计入当期损益的金融资产公允价值上升了10万元,假定不考虑其他因素,则甲公司2×19年应确认的所得税费用为( )万元",{"answer":85,"createTime":5,"id":86,"options":87,"question":92,"source":30,"type":31},[],98828867,[88,89,90,91],"计提固定资产减值准备","行政性罚款支出","发生的业务招待费税法上不允许扣除部分","确认国债利息收入","下列各项中,在计算应纳税所得额时应当纳税调减的是( )",{"answer":94,"createTime":5,"id":95,"options":96,"question":100,"source":30,"type":31},[],98828868,[97,98,28,99],"5000","800","4200","甲公司2×16年当期确认应支付的职工工资及其他薪金性质支出共计5000万元,尚未支付.按照税法规定的计税工资标准可以于当期扣除的部分为4200万元.2×16年12月31日甲公司应付职工薪酬产生的暂时性差异为( )万元",{"answer":102,"createTime":5,"id":6,"options":103,"question":19,"source":30,"type":31},[],[8,9,10,11]]