问题 单项选择题

以下关于房地产开发企业销售开发产品销售收入确认的表述中,正确的是( )。

A.开发企业将开发产品先出租再出售的,无论是否作为固定资产管理,再出售时,均按销售开发产品处理

B.开发企业在代建工程、提供劳务过程中节省的材料、下脚料、报废工程或产品的残料等,如按合同规定留归开发企业所有的,应于实际取得时按成本价确认收入的实现

C.开发企业取得的预售收入可以作为广告费计算扣除限额的基数

D.新办开发企业在取得第一笔开发产品实际销售收入之前发生的,与建造、销售开发产品相关的广告费、业务宣传费和业务招待费,可以向后结转,按税收规定的标准扣除,但结转期限最长不得超过3个纳税年度

答案

参考答案:D

解析: 开发企业将开发产品先出租再出售的,凡将开发产品转作固定资产的,其租赁期间取得的价款应按租金确认收入的实现,出售时再按销售固定资产确认收入的实现;凡未将开发产品转作固定资产的,其租赁期间取得的价款应按租金确认收入的实现,出售时再按销售开发产品确认收入的实现;开发企业在代建工程、提供劳务过程中节省的材料、下脚料、报废工程或产品的残料等,如按合同规定留归开发企业所有的,应于实际取得时按市场公平成交价确认收入的实现;开发企业取得的预售收入不得作为广告费、业务宣传费、业务招待费等三项费用的计算基数,至预售收入转为实际销售收入时,再将其作为计算基数。

阅读理解

Zhou Yan, a Junior 3 student, wishes he never got a mobile phone. Last week, he went to see a doctor because his arms and fingers(手指) were injured. The doctor told him that he had had “mobile phone disease(疾病)”. A growing number of teenagers are getting “mobile phone disease” because more and more are using mobile phones.

Zhou got his mobile phone five months ago. He sent messages to his friends with it all the time, even when going to bed. Zhou started to do badly in exams because he spent too much time playing with his mobile phone. His mom got very angry with him, but he didn’t stop playing with the mobile phone until his arms got injured.

Yang Ling, a doctor, says that if someone uses his mobile phone too much, like Zhou Yan, he might get “mobile phone disease”. If teenagers find their arms or fingers hurt(疼痛), they should go to see a doctor as soon as possible. Yang says teenagers should try to use their mobile phones less, especially(尤其) at school.

小题1:Zhou Yan wishes he never got a mobile phone because         .

A.it is useless to him

B.it doesn’t work well

C.it made his arms and fingers hurt

D.his mother got angry with him小题2:Zhou Yan didn’t do well in exams because         .

A.he argued with his mother

B.he was ill and didn’t go to school

C.he didn’t study for the exams

D.he spent much time on the mobile phone小题3:If someone has “mobile phone disease”, it means         .

A.the mobile phone brought him a disease

B.something is wrong with his mobile phone

C.he can’t live without the mobile phone

D.he hates the mobile phone very much小题4:Yang Ling thinks teenagers should         .

A.go to see a doctor very often

B.use mobile phones more when they are at school

C.use mobile phones less and less

D.not use mobile phones anymore小题5:The writer wants to tell us         in the article.

A.only a few teenagers have mobile phones

B.using mobile phones too much is bad for teenagers’ study and health

C.mobile phones can help teenagers get out of trouble

D.people shouldn’t use mobile phones

单项选择题