会计习题（Accounting exercises）.docVIP

会计习题（Accounting exercises） The nineteenth chapter is the income tax expense A machine 1, the sea in December 31, 2008 the company achieved the original price of 10 million yuan, is expected to use for 10 years, accounting according to the straight-line method of depreciation, tax treatment allows accelerated depreciation, the company in the tax on the asset according to the double declining balance method of depreciation, the expected net salvage value is zero. After two years of depreciation, in December 31, 2010, the sea company raised 800 thousand yuan of fixed assets for the fixed assets. In December 31, 2010, the fixed assets tax base was (A) 10000 yuan. Tax law: first year: 1000*2/10=200 second years: (1000-200) *2/10=160, so the tax base =1000-200-160=640 A.640 B.720 C.80 D.0 2, the companys current research and development of the sea occurred expenditures totaled 5 million yuan, of which research expenditures 1 million yuan, capital conditions do not meet the development expenditures 1 million 200 thousand yuan, the development stage of the capitalized expenditure 2 million 800 thousand yuan, the companys current assumption of amortization of intangible assets 100 thousand yuan. The tax base for the intangible assets at the end of the current period of the sea company is (D) 10000 yuan. The carrying value of intangible assets is =280-10=270, and the tax base is =270*150%=405 A.0 B.270 C.135 D.405 3, A company in December 31, 2009 is expected to cost of debt - credit account balance is 1 million yuan to ensure product quality, product quality assurance in 2010 the actual cost of 900 thousand yuan, in December 31, 2010 pre product quality assurance costs 1 million 100 thousand yuan, in December 31, 2010 the tax base of the liability for (A) million. A.0 B.120 C.90 D.110 [exercise 4] the sea company received 1 million yuan in advance from clients in December 31, 2010. Requirement： (1) if the advance payments are not included in the current taxable income, calcu