问题 问答题 案例分析题

甲公司于2009年8月以2000万元货币资金投资成立了全资子公司乙公司。后因甲公司经营策略调整,拟于2014年3月终止对乙公司的投资。经对有关情况的深入调查,注册会计师了解到:

(1)终止投资时,乙公司资产负债表显示如下:

(2)甲公司终止投资有3种初步方案,具体情况为:①注销方案:注销乙公司,支付从业人员经济补偿金及清算费用合计100万元,偿还短期借款1000万元后,收回货币资金4900万元;②股权转让方案:以5000万元价格转让乙公司的股权;③先分配后转让股权方案:先将未分配利润2500万元收回,然后以2500万元价格转让乙公司的股权。假定上述3种方案都可行,其他情况都一致,甲公司没有可税前弥补的亏损。

要求:

(1)甲公司3种终止投资方案企业所得税应如何处理?

(2)分别计算甲公司3种终止投资方案实施后的税后净利润。

答案

参考答案:

(1)甲公司3种终止投资方案企业所得税分别做如下处理:第一种方案:企业注销其子公司,其子公司需要办理企业所得税的清算。①计算清算所得:清算所得=全部资产可变现价值或交易价格-资产的计税基础-清算费用、相关税费+债务清偿损益=6000(全部资产可变现价值)-6000(资产计税基础)-100(清算费用)=-100<0无清算所得,乙公司无需缴纳企业所得税。②向股东分配剩余资产:可供分配的剩余资产=6000-100-1000=4900(万元)A.股息性所得=500+2500-100=2900(万元),免税收入,不用缴纳企业所得税。B.投资资产转让所得或损失=(4900-2900)-2000=0(万元)投资资产转让所得为0,无需缴纳企业所得税。第二种方案:企业转让股权应纳企业所得税=(5000-2000)×25%=750(万元)第三种方案:先分配后转让股权境内子公司分回的股息红利所得属于免税收入,不用缴纳企业所得税。企业转让股权,企业需要计算转让股权需缴纳的企业所得税。应纳企业所得税=(2500-2000)×25%=125(万元)(2)分别计算甲公司3种终止投资方案实施后的税后净利润:第一种方案:税后净利润=4900-2000=2900(万元)第二种方案:税后净利润=5000-2000-750=2250(万元)第三种方案:税后净利润=2500+2500-2000-125=2875(万元)

阅读理解

If you are ever lucky to be invited to a formal dinner party in Paris,remember that the French have their own way of doing things, and that even your finest manners may not be “correct” by French custom.For example,if you think showing up promptly(迅速地)at the time given on the invitation,armed with gifts of wine and roses,complimenting(称赞)your hostess on her cooking,laughing heartily at the host’s jokes and then leaping up to help the hostess will make you the perfect guest,think again.

Here Madame Nora Chabal,the marketing director of the Ritz Hotel in Paris,explained how it works.

The first duty of the guest is to respond to the invitation within 48 hours.And,the guest may not ask to bring a guest because the hostess has chosen her own.

Flowers sent ahead of schedule are the preferred gift.They may also be sent afterwards with a thank–you note.It is considered a very bad form to arrive with a gift of flowers vase when she is too busy to do with that.

See,that’s the logic!The type of flowers sent has a code of its own,too.One must never send chrysanthemums(菊花)because they are considered too humble(谦卑)for occasion.Carnations(康乃馨)are considered bad luck,and calla(马蹄莲)are too reminiscent(令人联想)of funerals(葬礼).A bouquet of red roses is a declaration of romantic intent.Don’t send those unless you mean it,and never to a married hostess.And though the French love wine,you must never bring a bottle to a dinner party.Why?It’s as if you feared your hosts would not have enough wine on hand,and that’s an insult(侮辱).You may,however,offer a box of chocolates which the hostess will pass after dinner with coffee.

If an invitation is for eight o’clock,the considerate guest arrives at a quarter past eight.Guests who arrive exactly on time or early are mere thoughtless ones who are not giving the hostess those last few minutes she needs to deal with details and crises.

小题1:Which of the following is right about sending gifts?

A.If someone in France is dead, send chrysanthemums or calla.

B.If someone in Paris is ill in hospital, send carnations.

C.If you are invited to a dinner party in UK, never bring a bottle of wine, because that’s an insult.

D.If you are invited by a single French hostess whom you love, send red roses.小题2:What does the word “considerate” in the last paragraph mean?

A.thoughtful

B.shameful

C.respectful

D.grateful小题3:If you are invited to a French dinner, the correct custom is to ______.

A.compliment your host on his cooking

B.arrive fifteen minutes behind schedule

C.hurry to help the hostess

D.show up promptly at the time given on the invitation小题4:What is the passage mainly about?

A.Different flowers have different meanings

B.How to send flowers

C.Good manners at a French dinner party

D.Different countries have different manners

单项选择题