问题 问答题

甲股份有限公司为增值税一般纳税人,适用的增值税税率为17%,所得税率为25%,按照债务法核算所得税。该公司按净利润的10%计提法定盈余公积,2009年的财务会计报告与2010年4月10日经批准对外报出。
甲公司2010年1月1日至4月10日发生如下事项:
(1)甲公司从2008年1月1日起对乙公司投资,其投资占乙公司可辨认净资产公允价值的25%,并具有重大影响,该项投资成本为500万元,采用成本法核算。按照会计规定该项投资应采用权益法核算,2010年1月1日发现该差错并进行追溯。乙公司2008年1月1日所有者权益账面价值为1500万元,公允价值为1600万元,差额为存货价值,该存货在2008年和2009年分别销售60%和40%。乙公司2008年实现净利润为500万元,未分配现金股利。
(2)2009年12月20日,甲公司与A公司签订购货合同,从A公司购入商品,价格为10000万元,12月30日,鉴于B公司同种商品价格更加优惠,甲公司改从B公司购入该种商品。为此,A公司根据合同规定要求甲公司支付违约金120万元。甲公司在编制2009年报表时,基本同意支付违约金但未预计该事项可能造成的损失。双方于2010年1月5日达成协议,由甲公司支付给A公司100万元违约金,该款项在1月10日支付。
(3)甲公司2010年1月10日发现本公司2009年末按照成本与市价孰低法只对交易性金融资产股票A计价登记了50万元的公允价值变动(贷方)。该公司交易性金融资产情况如下表所示,按照会计规定应采用公允价值对其计价。
单位:万元

项 目 2009年12月31日
成 本 市 价
股票A
股票B
股票C
540
680
850
490
780
880
(4)甲公司2010年3月2日收到通知,被告知丙企业已破产清算,估计该企业所欠甲公司的200万元全部无法收回。甲公司在2009年12月31日对该笔应收账款计提了40%的坏账准备。
要求:

编制上述业务的所得税调整分录。

答案

参考答案:递延所得税负债调整=130×25%=32.5
递延所得税资产调整=120×25%=40
借:应交税费—应交所得税 25.0
递延所得税资产 40.0
贷:递延所得税负债 32.5
以前年度利润调整 32.5

阅读理解

What is the sky? Where is it? How bright is it? What lies above it? These questions are difficult to answer, aren’t they?

  Is the sky blue? The sky has no color. We know that there is air around the world. When planes fly, they need air to lift their wings. Planes can’t fly very high because the air gets thinner when they go up higher. If we go up about 1,200 kilometers from the earth, we’ll find no air there.

  When we talk about the sky, we usually mean the atmosphere around the earth. It is like a very thick “cover” over the earth and keeps it warm. Without the “cover”, the earth would be a very cold place and nothing could live on it.

  Looking up above us, you will see the blue sky with white clouds. It is usually light blue, but the sky would be dark blue if you go to the top of the highest mountains. And you will see fewer clouds between you and the sun.

  And if you sit in a spaceship high above the earth, there is no air at all. The sky would be so dark that its color would be black.

  Sometimes the sky doesn’t look blue. When the sun rises and falls, you will see red, orange, and other colors in the sky. These are the most beautiful moments of the day.

  Now you may understand that we see colors because the air scatters (散射) the sunlight. Light travels through the air. Without air, there would be no light and no colors.

小题1:Planes can’t fly very high because ____________.

A.there is air around the world

B.the air gets thinner when they go up higher

C.it’s warmer in the sky

D.the air gets thicker when they go up higher小题2:We can see colors of the sky because ____________.

A.the sun rises and falls every day

B.the sky has lots of colors

C.the air scatters the sunlight

D.the sunlight has many colors小题3:Which of the following is TRUE?

A.There is little air without light and colors in the sky.

B.The sky will look red, orange and other colors at noon.

C.The sky has only one color when the sun rises and falls.

D.The sky is dark blue if you go to the top of the highest mountains.

单项选择题 A1/A2型题