问题 问答题

甲公司2015年年初的递延所得税资产借方余额为50万元,与之对应的预计负债贷方余额为200万元;递延所得税负债无期初余额。甲公司2015年度实现的利润总额为9520万元,适用的企业所得税税率为25%且预计在未来期间保持不变;预计未来期间能够产生足够的应纳税所得额用以抵扣可抵扣暂时性差异。甲公司2015年度发生的有关交易和事项中,会计处理与税收处理存在差异的相关资料如下:

资料一:2015年8月,甲公司向非关联企业捐赠现金500万元。

资料二:2015年9月,甲公司以银行存款支付产品保修费用300万元,同时冲减了预计负债年初贷方余额200万元。2015年年末,保修期结束,甲公司不再预提保修费。

资料三:2015年12月31日,甲公司对应收账款计提了坏账准备180万元。

资料四:2015年12月31日,甲公司以定向增发公允价值为10900万元的普通股股票为对价取得乙公司100%有表决权的股份,形成非同一控制下控股合并。假定该项企业合并符合税法规定的免税合并条件,且乙公司选择进行免税处理。乙公司当日可辨认净资产的账面价值为10000万元,其中股本2000万元,未分配利润8000万元;除一项账面价值与计税基础均为200万元、公允价值为360万元的库存商品外,其他各项可辨认资产、负债的账面价值与其公允价值、计税基础均相同。

假定不考虑其他因素。

根据资料四,分别计算甲公司在编制购买日合并财务报表时应确认的递延所得税和商誉的金额,并编制与购买日合并资产负债表有关的调整的抵消分录。

答案

参考答案:

①购买日合并财务报表中应确认的递延所得税负债=(360-200)×25%=40(万元)。

②商誉=合并成本-购买日应享有被购买方可辨认净资产公允价值(考虑递延所得税后)的份额=10900-(10000+160-40)×100%=780(万元)。

抵消分录:

借:存货160

贷:资本公积160

借:资本公积40

贷:递延所得税负债40

借:股本2000

未分配利润8000

资本公积120

商誉780

贷:长期股权投资10900

名词解释
单项选择题

When a Shanghai ad consultant was recently asked to recommend young local designers to an international agency, he sent three candidates with years of work experience. But the company decided they weren’t good enough and had to import designers from the West. It’s a common problem that Chinese vocational grads simply haven’t had good enough teaching. Most of the lecturers don’t have any real work experience, so they can’t teach useful things. When graduates do get hired, they basically have to be re-educated.

China’s rapid economic expansion has exposed many frailties in its education system, especially on the vocational side. The country can’t produce enough skilled workers. In part that’s because it invests far more in academic than vocational programs. Funding has fallen significantly since the 1990s. Partly as a result, today only 38 percent or so of China’s high-school-age students attend vocational schools, well below the official target of 50 percent. To address this deficit, last year Beijing pledged to spend almost $2 billion on 100 new vocational colleges and 1,000 high schools. And this year it started offering annual subsidies to vocational students.

But China’s training is too abstract, what’s urgently required are technicians who can come up with a good idea and turn it into a marketable product. Parts of the country are already adapting; in Shenzhen, local institutes offer" made to order" training for particular businesses. And some vocational colleges have introduced practical research projects.

But vocational education faces a deeper problem: its image. China’s middle class is eager to forget its experience with physical labor, and few allow their children to become technical workers. Everyone thinks these are things that low-class people do. Thus China now produces record numbers of college grads--who struggle to find work because they lack the skills for manufacturing, where demand is greatest. One fix would be to re-brand vocational subjects as" professional," not" manual," skills.

At the other end of the spectrum are China’s 100 million-plus rural migrant workers, many of whom have little schooling. They have never learned how to work with others, to live in the city, save money or choose the right job. Thus they find it hard to learn from their jobs or plan their careers. This results in extremely high labor turnover. Teaching and training" life skills" to complement vocational programs would help.

Yet the urgency of China’s skilled-labor shortfall will force a rethink. For now, China is relying on cheap, low-skilled, labor-intensive production, but it’s not sustainable in the long term, We must raise our skills level, and it’s impossible for state-run colleges to do all the training. Indeed, with the demand for skilled workers growing all the time, China will need all the help it can get.

What is the author’s attitude towards vocational education in China()

A.Paradoxical

B. Inconsistent

C. Apprehensive

D. Critical