问题 问答题 简答题

B公司2001年度会计利润500000元,本年度会计核算的收支中含企业违法经营的罚款5000元,国库券的利息收入20000元,超支的业务招待费30000元,固定资产折旧费50000元(税法规定的折旧额为35000元)。企业所得税税率33%。

要求:(1)计算本年度该企业的应纳税所得额、应付税款法下的所得税费用;

(2)采用应付税款法编制应交所得税的会计分录;

(3)计算分别按税后利润的10%提取的法定盈余公积、公益金,编制提取的会计分录。(注:“利润分配”账户须列示明细账户)

答案

参考答案:

(1)应纳税所得额=500000+5000—20000+30000+50000—35000 

=535000元

应纳所得税=535000×33% 

=176550元

(2)借:所得税176550 

贷:应交税金一应交所得税176550

(3)税后利润=500000—176550=323450元 

法定盈余公积=323450×10% 

=32345元

法定公益金=323450×10% 

=32345元

借:利润分配—提取法定盈余公积  32345 

—提取法定公益金  32345 

贷:盈余公积  64690

问答题 论述题
阅读理解

Sleeping in on Saturday after a few weeks of too little shuteye may feel refreshing, but it can give a false sense of security.

New research shows long-term sleep loss cannot be cured that easily. Scientists researched the effects of short- and long-term sleep loss and found that those who suffer long-term sleep loss may function normally soon after waking up, but experience steadily slower reaction times as the day goes by, even if they had tried to catch up the previous night.

The research has important safety significances in an increasingly busy society, not just for shift-workers but for the roughly one in six Americans who regularly get six hours or less of sleep a night.

“We know that staying awake 24 hours without sleep will affect your performance to do all sorts of things, and this effect equals to drinking too much when driving,” said lead researcher Dr. Daniel Cohen of Boston’s Brigham and Women’s Hospital. But when those who suffer long-term sleep loss become all-nighters, “the harm is increased ten times,” Cohen said.

The National Institutes of Health says adults need seven hours to nine hours of sleep for good health. Regularly getting too little sleep increases the risk of health problems, including memory impairment and a weakened immune system. More immediately, too little sleep affects reaction times; sleepiness is to blame for car crashes and other accidents.

It has critically important complicated and unexpected results for anyone who works “crazy hours” and thinks they are performing fine with a few hours of weeknight sleep, said Harris, director at New York’s Montefiore Medical Center. “Don’t think you can just bank up your sleep on the weekend, because it doesn’t work that way,” he warned.

小题1:The text mainly advises people ______.

A.to sleep more time

B.to sleep in on Saturday

C.to sleep scientifically

D.to sleep little on weekend小题2:People with long-term sleep loss ______.

A.are quicker in thinking

B.may feel refreshed soon after waking up

C.are surely energetic

D.can have a strong sense of security小题3:What can we learn from the text?

A.Most of the Americans get six hours or less of sleep a night.

B.Staying up is worse for those who suffer long-term sleep loss.

C.Traffic accidents have little to do with sleepiness.

D.One in six Americans are all-nighters.小题4:Which of the following is the immediate effect of long-term sleep loss?

A.Health problems

B.Immune system

C.Reaction times

D.Memory impairment小题5:The underlined phrase “bank up” in the last paragraph most probably means ____.

A.pile up

B.pick up

C.add up

D.build up