华南理工《高级财务》第一次作业（国外英文资料）.doc

华南理工《高级财务》第一次作业（国外英文资料） Senior financial accounting. First assignment Taxable income is the income that is determined by accounting standards. Answer: right. Wrong. Answer: * The following time difference is (). The interest income of the national debt B. rd C. fixed asset accounting is different from the depreciation method adopted by tax law The company is fined for administrative punishment A. b. b. c. d. Reference answer: C Under the tax law, there is no need to distinguish between permanent and temporal differences. Answer: right. Wrong. Answer: square root The difference between an accounting and taxable income is a permanent difference. Answer: right. Wrong. Answer: * 5. A company on December 31, 2009, estimated debts?? Product quality guarantee fees course credit balance of $1 million, 2010, actual product warranty costs 900000 yuan, on December 31, 2010 accrued product warranty costs 1.1 million yuan, on December 31, 2010, the liabilities of the tax base of ten thousand yuan (). A. 0 120 B. 90 C. 110 D. A. b. b. c. d. Reference answer: a. 6. The company in the current research and development spending a total of 5 million yuan, 1 million yuan in research stage, a development phase does not meet the requirements for the capitalization of 1.2 million yuan, the development stage of spending $2.8 million eligible for capitalization, assume that the sea company current amortization of intangible assets of 100000 yuan. The tax base of the intangible assets at the end of the period of the ocean company is () 10,000 yuan. A. 0 270 B. 135 C. 405 D. A. b. b. c. d. Reference answer: D 7. In A company on March 20, 2010 to buy A do not need to install the equipment, the equipment price is 2 million yuan, the value-added tax is 340000 yuan, buy into administrative departments after use. Using the straight-line method depreciation accounting, tax law allowed to adopt double declining balance depreciation method, assuming that is expected to use fixed number of year for 5