问题 单项选择题

When I was 13 my only purpose was to become the star on our football team. That meant  21 Miller King, who was the best   22  at our school.

Football season started in September and all summer long I worked out. I carried my football everywhere for      23   .

Just before September, Miller was struck by a car and lost his right arm. I went to see him after he came back from   24  . He looked very   25  , but he didn’t cry.

That season, I  26  all of Miller’s records while he   27  the home games from the bench. We went 10-1 and I was named most valuable player,   28  I often had crazy dreams in which I was to blame for Miller’s   29  .

One afternoon, I was crossing the field to go home and saw Miller  30   going over a fence—which wasn’t  31  to climb if you had both arms. I’m sure I was the last person in the world he wanted to accept   32 from. But even that challenge he accepted. I  33   him move slowly over the fence. When we were finally   34   on the other side, he said to me, “You know, I didn’t tell you this during the season, but you did   35  .Thank you for filling in for  36  .”

His words freed me from my bad  37  . I thought to myself, how even without an arm he was more of a leader. Damaged but not defeated, he was  38  ahead of me. I was right to have  39 him. From that day on,I grew  40  and a little more real.

30()

A.stuck

B.hurt

C.tired

D.lost

答案

参考答案:B

问答题

(一)基本情况:市区内某股份有限公司,系增值税一般纳税人,并实行防伪税控系统管理,主要从事高档防盗门的生产和销售业务,会计核算健全,生产经营良好。税务师于2015年4月15日受托审核该公司2014年全年的纳税情况。

(二)审核资料:

1.7月8日,企业将自产货物用于赠送关联企业,同类产品不含税售价为120000元,成本为70000元,企业账务处理为:借:营业外支出70000贷:库存商品70000

2.12月13日,本月对一仓库进行改建,支出金额为10万元,该仓库原值18万元,尚未提足折旧,该仓库在2015年1月4日完成验收,企业账务处理为:借:管理费用100000贷:银行存款100000

3.该企业2014年1月与附近一商场签订了租赁合同一份,合同规定该公司将其暂不使用的仓库租给商场储放货物,租期为2014年一年,年租金2万元,当年租金已收到,企业未做账务处理且合同未贴花;

4.审核“其他应付款”账户,有贷方余额3.8万元,经核实,其中含逾期包装物押金2.34万元;

5.审核“管理费用”账户,其中记载有如下事项:

(1)为开发新产品发生技术开发费40万元;

(2)向其他企业支付的管理费用10万元。

6.审核“财务费用”账户,其中记载有如下事项:

(1)利息支出10万元(系年初向某企业借款利息支出,借款本金为50万元,借款期限一年,同期同类银行贷款年利率为6%);

(2)支付金融机构手续费2万元;

(3)现金折扣6万元(系购货方按约定时间还款享受的现金折扣)。

7.审核“投资收益”账户,2014年3月购买上市公司股票,当年取得股息、红利所得10万元;获得07年直接投资的境内B公司分得的股息、红利20万元。

8.审核“营业外支出”账户,其中记载有如下事项:

(1)税收罚款及滞纳金6万元;

(2)对希望小学直接捐赠3万元。

(三)其他情况说明:

1.企业所得税税率25%(已按企业计算的会计利润预缴了企业所得税),营业税税率5%,城市维护建设税税率7%,教育费附加征收率3%,租赁合同印花税税率l‰。

2.增值税按月缴纳,各月“应交税费-应交增值税”科目均为贷方余额,并按规定结转至“应交税费-未交增值税”科目。

3.题目未涉及的纳税事项,视为全部已按规定缴纳。

要求:(1)扼要指出资料中存在的影响纳税的问题并简要阐明理由,需要调账的,作出跨年度的账务调整分录。

(2)正确计算企业2014年应补缴的增值税、营业税、城市维护建设税、教育费附加、印花税和企业所得税并作出城建税、教育费附加和企业所得税补税的相关分录。

多项选择题