问题 问答题

(一) 2004年甲内资企业在年度决算报表编制前,委托注册税务师事务所进行所得税汇算清缴的审核。注册税务师在“长期投资口其他投资”明细帐中,发现上年结转投资额为 200万元,接受投资单位为深圳乙公司,甲企业当年投资收益为帐户为0,在“其他应付款-深圳乙公司”明细帐中发现当年7月15日贷方发生额5万元,后附原始凭证为银行汇兑结算凭证和往来结算凭证,注册税务师认定该项目为其他应付款为投资分回科润 (与事实相符)甲企业帐务处理为 借:银行存款50000 贷:其他应付款50000 假定甲企业当年和以前年度经营均盈利,也无其他涉税事项,甲企业所得税适用税率为33%,深圳乙企业所得税适用税率为 15%,注册税务师应如何指导甲企业进行纳税申报,并作相关帐务调整分录

答案

参考答案:

解析:(一) 应告知甲企业按国家税法的规定:凡投资方企业适用的所得税税率高于被投资企业适用的所得税税率的,除国家税收法规规定的定期减免税优惠以外,其取得的投资所得应按规定还原为税前收益后,并入投资企业的应纳税所得额依法补缴企业所得税。调整分录:借:其他应付款50000 贷:投资收益50000借:所得税费用 10588.2450000/{1-15%)×(33%-15%) 贷:应交税金——应交所得税 10588.24借:投资收益50000 贷:本年利润50000借:本年利润 10588.24 贷:所得税费用 10588.24借:本年利润39411.76 贷:利润分配——未分配利润 39411.76

单项选择题
单项选择题

Although there are many skillful Braille readers, thousands of other blind people find it difficult to learn that system. They are thereby shut (1) from the world of books and newspapers, having to (2) on friends to read aloud to them.

A young scientist named Raymond Kurzweil has now designed a computer which is a major (3) in providing aid to the (4) .His machine, Cyclops, has a camera that (5) any page, interprets the print into sounds, and then delivers them orally in a robot-like (6) through a speaker. By pressing the appropriate buttons (7) Cyclops’s keyboard, a blind person can "read" any (8) document in the English language.

This remarkable invention represents a tremendous (9) forward in the education of the handicapped. At present, Cyclops costs $ 50,000. (10) , Mr. Kurzweil and his associates are preparing a smaller (11) improved version that will sell (12) less than half that price. Within a few years, Kurzweil (13) the price range will be low enough for every school and library to (14) one. Michael Hingson, Director of the National Federation for the Blind, hopes that (15) will be able to buy home (16) of Cyclops for the price of a good television set.

Mr. Hingson’s organization purchased five machines and is now testing them in Maryland, Colorado, Iowa, California, and New York. Blind people have been (17) in those tests, making lots of (18) suggestions to the engineers who helped to produce Cyclops.

"This is the first time that blind people have ever done individual studies (19) a product was put on the market," Hingson said. "Most manufacturers believed that having the blind help the blind was like telling disabled people to teach other disabled people. In that (20) , the manufacturers have been the blind ones.

16()

A.models

B.modes

C.cases

D.collections