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【简答题】
某内资企业2019年度会计账面利润80 000元,自行主管税务机关申报的应纳税所得额80 000元,申报缴纳所得税20 000元(企业所得税税率为25%)。注册会计师年终审查,发现与应纳税所得额有业务内容如下: (1)企业全年实发工资总额2 116 400元,并按规定的2%、14%和2.5%的比例分别计算提取并使用了职S'~12会经费、职工福利费、职工教育经费; (2)自行申报应纳税所得额中含本年度的国库券利息收入12 000元; (3)营业外支出账户列支有税收滞纳金l 000元,关联企业赞助支出30 000元; (4)管理费用账户中实际列支了全年的与生产经营有业务招待费265 000元.经核定企业全年的主营业务收入总额为6 500万元。 要求:计算该企业本年度应缴纳的企业所得税额及应补缴的企业所得税额。
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举一反三
【单选题】Members of a strategic group
A.
compete directly with members of other strategic groups.
B.
are affected by Porter's five competitive forces to the same degree that members of other strategic groups are affected.
C.
follow a business model that is similar to that pursued by other companies in the group.
D.
earn the same rate of return.
E.
move easily to other groups as desired.
【单选题】Guessing riddles is similar to ___
A.
asking questions.
B.
singing songs
C.
practice tongue twisters.
D.
working on puzzles.
【多选题】What are the ways of guessing by the context?
A.
The Restatement
B.
Definitions method;
C.
Synonyms method;
D.
Antonyms method
【单选题】Which of the following is NOT tree?
A.
Guessing is not fun in reading a newspaper.
B.
When you guess, you alert your mind to a challenge.
C.
Guessing is a thought game.
D.
Sometimes it is all right to be wrong.
【单选题】What reading approach is based on the assumption of reading as a guessing game?( )
A.
The top-down approach.
B.
The bottom-up approach.
C.
The interactive approach.
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