皮皮学，免费搜题
登录
搜题
【简答题】
甲公司为一家电视机生产企业,甲公司2012年度有关事项如下: (1)甲公司管理层于2012年11月制定了一项业务重组计划。该业务重组计划的主要内容如下:从2013年1月1日起关闭显像管电视机产品生产线,改生产LED平板电视机;从事显像管电视机产品生产的员工将被辞退。根据被辞退员工的职位、工作年限等因素,甲公司将一次性给予补偿。显像管电视机产品生产线关闭之日,租用的厂房将被腾空,撤销租赁合同并将其移交给出租方,用于显像管电视机产品生产的固定资产等将转移至甲公司自己的仓库。上述业务重组计划已于2012年12月2日经甲公司董事会批准,并于12月3日对外公告。 (2)2012年12月31日,上述业务重组计划尚未实际实施,员工补偿及相关支出尚未支付。为了实施上述业务重组计划,甲公司预计发生以下支出或损失:1因辞退员工将支付补偿款500万元;2因撤销厂房租赁合同将支付违约金10万元;3因将用于显像管电视机产品生产的固定资产等转移至仓库将发生运输费2万元;4因对留用员工进行培训将发生支出3万元;5因推广LED平板电视机将发生广告费用1 000万元;6用于显像管电视机产品生产的固定资产发生减值损失20万元。 <1> 、判断哪些是与甲公司业务重组有关的直接支出,并计算因重组义务应确认的预计负债金额。 <2> 、计算甲公司因业务重组计划而减少2012年度利润总额的金额,并编制相关会计分录。
拍照语音搜题，微信中搜索"皮皮学"使用
参考答案：
参考解析：
知识点：
.
..
皮皮学刷刷变学霸
举一反三
【多选题】关于计税销售额的下列表述中正确的有( )。
A.
金融企业转让金融商品，按照卖出价扣除买入价后的余额为销售额。
B.
银行提供贷款服务，以贷款服务取得的全部利息及利息性质的收入为销售额。
C.
建筑企业提供建筑服务适用一般计税方法的，以取得的全部价款和价外费用扣除支付的分包款后的余额为销售额。
D.
房地产开发企业销售其开发的房地产项目适用一般计税方法的，以取得的全部价款和价外费用，扣除受让土地时向政府部门支付的土地价款后的余额为销售额。
查看完整题目与答案
【单选题】The best title for this passage would be _____.
A.
The Atmosphere and Our Environment
B.
Research on Radiation
C.
Effects of Space Radiation
D.
Importance of Protection Against Radiation
查看完整题目与答案
【单选题】It is implied that__________. 查看材料
A.
both the researchers and college students are worried about the trend of narcissism
B.
the researchers and college students disagree on the findings of the study
C.
the researchers and college students disagree on some of the findings of the study
D.
college students are pessimistic about their future
查看完整题目与答案
【单选题】Historically, the European Union has not bothered with funding much basic scientific research. Such activities have mainly remained the preserve of national governments, not least because giving scien...
A.
Because they don't want to be bothered with those basic researches.
B.
Because national governments take them as their sole preserve.
C.
Because member countries want to keep the benefits to themselves.
D.
Because scientist from the member countries couldn't compete.
查看完整题目与答案
【简答题】Reading comprehension. The following card includes a brief summary and a short assessment of a research paper. It can provide a guide for further reading on the topic. Trevor, C. O., Lansford, B. and ...
查看完整题目与答案
【单选题】One of the important properties of a scientific theory is its ability to_____further research and further thinking about a particular topic.
A.
invent
B.
stimulate
C.
renovate
D.
advocate
查看完整题目与答案
【简答题】What does the underlined word 'they' in Paragraph 2 refer to? [A] Hockey fans and researchers. [B] Students in Beardsley ' s class. [C] Producers of the TV program. [D] Viewers of the ESPN program.
查看完整题目与答案
【单选题】Which of the following best describes the passage as a whole?
A.
An outline for future research
B.
An expanded definition of commonly misunderstood terms
C.
An analysis of a dispute between two theories
D.
A discussion of research findings in an ongoing inquiry
查看完整题目与答案
【多选题】关于计税销售额的下列表述中,正确的有
A.
金融企业转让金融商品，按照卖出价减去买入价后的余额作为销售额
B.
银行提供贷款服务，已提供贷款服务取得取得的全部利息记、及利息性质的收入为销售额
C.
建筑业提供建筑服务适用一般计税方法的，以取得的全部价款和价外费用扣除支付的分包款的余额为销售额
D.
房地产开发企业销售其开发的房地产项目适用一般计税方法的，以取得的全部价款和价外费用，扣除受让土地时向政府支付的土地价款后的余额为销售额
查看完整题目与答案
【多选题】关于计税销售额的下列表述中，正确的有
A.
金融企业转让金融商品，按照卖出价扣除买入价后的余额为销售额
B.
银行提供贷款服务，以提供货款服务取得的全部利息及利息性质的收入为销售额
C.
建筑企业提供建筑服务适用一般计税方法的，以取得的全部价款和价外费用扣除支付的分包款后的余额为销售额
D.
房地产开发企业销售其开发的房地产项目适用一般计税方法的，以取得的全部价款和价外费用，扣除受让土地时向政府部门支付的土地价款后的余额为销售额
查看完整题目与答案
相关题目：
【多选题】关于计税销售额的下列表述中正确的有( )。
A.
金融企业转让金融商品，按照卖出价扣除买入价后的余额为销售额。
B.
银行提供贷款服务，以贷款服务取得的全部利息及利息性质的收入为销售额。
C.
建筑企业提供建筑服务适用一般计税方法的，以取得的全部价款和价外费用扣除支付的分包款后的余额为销售额。
D.
房地产开发企业销售其开发的房地产项目适用一般计税方法的，以取得的全部价款和价外费用，扣除受让土地时向政府部门支付的土地价款后的余额为销售额。
查看完整题目与答案
【单选题】The best title for this passage would be _____.
A.
The Atmosphere and Our Environment
B.
Research on Radiation
C.
Effects of Space Radiation
D.
Importance of Protection Against Radiation
查看完整题目与答案
【单选题】It is implied that__________. 查看材料
A.
both the researchers and college students are worried about the trend of narcissism
B.
the researchers and college students disagree on the findings of the study
C.
the researchers and college students disagree on some of the findings of the study
D.
college students are pessimistic about their future
查看完整题目与答案
【单选题】Historically, the European Union has not bothered with funding much basic scientific research. Such activities have mainly remained the preserve of national governments, not least because giving scien...
A.
Because they don't want to be bothered with those basic researches.
B.
Because national governments take them as their sole preserve.
C.
Because member countries want to keep the benefits to themselves.
D.
Because scientist from the member countries couldn't compete.
查看完整题目与答案
【简答题】Reading comprehension. The following card includes a brief summary and a short assessment of a research paper. It can provide a guide for further reading on the topic. Trevor, C. O., Lansford, B. and ...
查看完整题目与答案
【单选题】One of the important properties of a scientific theory is its ability to_____further research and further thinking about a particular topic.
A.
invent
B.
stimulate
C.
renovate
D.
advocate
查看完整题目与答案
【简答题】What does the underlined word 'they' in Paragraph 2 refer to? [A] Hockey fans and researchers. [B] Students in Beardsley ' s class. [C] Producers of the TV program. [D] Viewers of the ESPN program.
查看完整题目与答案
【单选题】Which of the following best describes the passage as a whole?
A.
An outline for future research
B.
An expanded definition of commonly misunderstood terms
C.
An analysis of a dispute between two theories
D.
A discussion of research findings in an ongoing inquiry
查看完整题目与答案
【多选题】关于计税销售额的下列表述中,正确的有
A.
金融企业转让金融商品，按照卖出价减去买入价后的余额作为销售额
B.
银行提供贷款服务，已提供贷款服务取得取得的全部利息记、及利息性质的收入为销售额
C.
建筑业提供建筑服务适用一般计税方法的，以取得的全部价款和价外费用扣除支付的分包款的余额为销售额
D.
房地产开发企业销售其开发的房地产项目适用一般计税方法的，以取得的全部价款和价外费用，扣除受让土地时向政府支付的土地价款后的余额为销售额
查看完整题目与答案
【多选题】关于计税销售额的下列表述中，正确的有
A.
金融企业转让金融商品，按照卖出价扣除买入价后的余额为销售额
B.
银行提供贷款服务，以提供货款服务取得的全部利息及利息性质的收入为销售额
C.
建筑企业提供建筑服务适用一般计税方法的，以取得的全部价款和价外费用扣除支付的分包款后的余额为销售额
D.
房地产开发企业销售其开发的房地产项目适用一般计税方法的，以取得的全部价款和价外费用，扣除受让土地时向政府部门支付的土地价款后的余额为销售额
查看完整题目与答案