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

多项选择题
阅读理解

阅读下面短文并回答问题,然后将答案写到答题卡相应的位置上(请注意问题后的词数要求)。

[1] Weeks after his wife died, Rao Pingru started to paint pictures of her. From the first time he saw her putting on makeup in a mirror, to their wedding at which they promised “to love and cherish”, to her lying in bed on her final days – all the images of their nearly 60 – year marriage have been food for his art.

[2] “ When I create her with brushstrokes, she is there, and our story doesn’t perish,(死亡)” said Rao, 91, a retired military man and former editor. He has filled 18 albums of drawings in the past four years, which he called Our Story.

[3] At first, the Jiangxi native was only trying to pass time and leave something so his grandchildren could “know about their grandparents” who have been through war, poverty, sickness and, perhaps most importantly, love.

[4] Rao met Meitang as a blind date when he came back from war in 1946. “ It’s a strange thing. You just have to meet the right person to have that feeling,” he said, thinking of how lovely she was. During their early dates, Rao _________________ “the three words”. Instead, he sang a pop song of the time, Rosemary, I love you, to express his feelings, on a park bench in Nanchang, Jiangxi province.

[5] The first two years of their marriage was “ the sweetest time” of Rao’s life, as he recalled, in spite of the turbulence following the war. The couple adopted a happy – go – lucky policy wherever they traveled, worked and lived. They managed to escape robbery by hiding their possessions in tires while Rao was working in Guizhou province.

小题1:What is the main idea of the passage? (no more than 12 words)

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小题2:What does the underlined word “ food”(Para 1) refer to? (no more than 9 words)

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小题3:Why did Rao begin his drawings? (no more than 16 words)

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小题4:Please fill in the blank (Para 4)with proper words to complete the sentence. (no more than 5 words)

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小题5:What is Rao and his wife’s attitude towards life? (no more than 4words)

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