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【单选题】
某公司为增值税一般纳税人,外购高档护肤类化妆品生产高档修饰类化妆品,2020年1月份生产销售高档修饰类化妆品取得不含税销售收入100万元。该公司1月初库存的高档护肤类化妆品0万元,1月购进高档护肤类化妆品100万元,1月底库存高档护肤类化妆品10万元。已知高档化妆品适用的消费税税率为15%。则该公司当月应缴纳消费税( )万元。A.
100 × 15% - 100 × 15% = 0
B.
100 × 15% -(100 - 10)× 15% = 1.5
C.
100 × 15% - 10 × 15% = 13.5
D.
100 × 15% =15
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【单选题】Assume that Bob earned a net income of $30,000, which of the following entry will Bob write to close the income summary account?
A.
Debit Income summary and Credit Owner's Capital
B.
Debit Owner's Capital and Credit Income summary
C.
Debit Income summary and Credit Accounts Payable
D.
Debit Income summary debit and Credit Accounts Receivable
【判断题】An income statement is a summary of the revenues and expenses of a business as of a specific date.()
A.
正确
B.
错误
【单选题】The Income Summary account
A.
can be found on the Income Statement since it is an expense account.
B.
can be found on the Income Statement since it is a revenue account.
C.
can be found on the Balance Sheet since it is an asset account.
D.
can be found on the Balance Sheet since it is a liability account.
E.
cannot be found on any of the financial statements.
【简答题】TheIncome Summary account is used:A. To adjust and update asset and liability accounts B. To close the revenue and expense accounts. C. To determine the appropriate withdrawal amount. D. To replace th...
【单选题】After preparing and posting the closing entries to close revenues (and gains) and expenses (and losses) into the income summary, the income summary account has a debit balance of $33,000. The entry to...
A.
a debit of $33,000 to owner withdrawals.
B.
a credit of $33,000 to owner withdrawals.
C.
a debit of $33,000 to income summary.
D.
a debit of $33,000 to owner capital.
E.
a credit of $33,000 to owner capital.
【单选题】Which of the following journal entries is required to close the Income Summary account of a profitable company? ( )
A.
Debit Income Summary, credit Retained Earnings.
B.
Credit Income Summary, debit Retained Earnings.
C.
Debit Income Summary, credit Capital Stock.
D.
Credit Income Summary, debit Capital Stock.
【单选题】Which of the following journal entries is required to close the income summary account of a losing company?
A.
Debit income summary and credit retained earnings.
B.
Credit income summary and debit retained earnings.
C.
Debit income summary and credit capital stock.
D.
Credit income summary and debit capital stock.
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