【单选题】annoy at hand get ahead feel free to pay new to tend to make time perfect for at (the) most Please ____________ look around and make yoursel...
【简答题】annoy at hand get ahead feel free to pay new to tend to make time perfect for at (the) most Please
____________ look around and make yoursel...
【单选题】annoy at hand get ahead feel free to pay new to tend to make time perfect for at (the) most You have to keep some money ____________ when tr...
【简答题】annoy at hand get ahead feel free to pay new to tend to make time perfect for at (the) most You
have to keep some money ____________ when tr...
【多选题】以下关于营业税规定的表述,正确的有( )。
A.
施工企业向建设单位收取的材料差价款应并入营业额征税,奖励款不并入营业额征收营业税
B.
不同大类金融商品买卖出现的正负差,可在同一纳税期内相抵
C.
保险业已征过营业税的应收未收保费,在核算期内未收回的,允许从营业额中扣除
D.
对商业企业向供货方收取与商品销售量、销售额无必然联系的进场费、展示费等,应征收营业税
E.
单位和个人因财务会计核算办法改变将已缴纳过营业税的预收性质的价款逐期转为营业收入时,不允许从营业额中减除
【简答题】一、目的:练习暂时性差异的确认与会计处理。 二、资料:B股份有限公司(以下简称B公司)所得税的核算采用资产负债表法,所得税税率为25%。2008年有关所得税业务事项如下: 1.B公司存货采用先进先出法核算,库存商品年末账面余额为500万元,未计提存货跌价准备。按照税法规定,存货在销售时可按实际成本在税前抵扣。 2.B公司2008年末无形资产账面余额为600万元,已计提无形资产减值准备200万元。按...