问题 单项选择题

假设20×2年初母公司将100万元的存货出售给子公司,出售价格为150万元,至期末子公司尚未对外售出。母、子公司的所得税税率均为25%。则期末合并财务报表中应确认的递延所得税资产为()万元。

A.25

B.37.5

C.12.5

D.33

答案

参考答案:C

解析:

该批存货的计税基础为150万元,子公司核算的账面价值为150万元,不产生暂时性差异。站在母子公司构成的企业集团的角度上账面价值为100万元。所以在合并报表中应确认的递延所得税资产=(150-100)×25%=12.5(万元)。

【该题针对“合并报表中因抵消内部交易损益产生的递延所得税”知识点进行考核】

选择题

1.There___ a desk, a table and three chairs in the room. 

A. has          B. have     C. is           D. are

2. Either you or he ___ interested in playing chess ten years ago. ___ you or he fond of music at present?      

A. are; Are       B. was; Are        C. are; Is       D. is; Is

3.My family ___not large, but my family ___ all music lovers.

A. is …are    B. are…is    C. is…is       D. are…are

4.The number of teachers in our college ___ greatly increased this term.

A number of teachers in our college ___ from the countryside.

A. is; is    B. is; are      C. are; are       D. are; is

5.She as well as the other students ___ how to type.

A. have learned      B. has learne    C. learn      D. are learning

6.More than one student ___ been sent to Japan since 2000.

More than one hundred students ___ been sent to Japan since 2000.

A. have; have     B. has; has      C. have; has     D. has; have

7.Two hours __enough for us.      

A. are     B. have     C. were    D. is

8.He is one of the boys who ___ here on time.

He is the only one of the boys who ___ here on time.

A. has come; have come    B. have come; has come

C. has come; has come    D. have come; have come

9.The professor and writer ___coming to make a report. The professor and the writer ___come to make a report.      

A. is…have     B. are…has     C. is…are    D. are…is

10.The police ___ searching for the thief everywhere.

The policeman ___ searching for the thief everywhere.

A. was; was        B. has been; has been      C. are ; is    D. have; is

问答题