房地产开发公司支付的下列相关税费，可列入加计20％扣除范围的有（ ）。
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1 .某房地产开发企业2013年开发一栋住宅楼，当年完工并销售了90%，与建筑安装施工企业签订的合同中约定，工程款共计6000万元，房地产开发企业扣留建筑安装施工企业20%的工程款，作为开发项目的质量保证金，建筑安装施工企业只就收到的4800万元工程款开具了发票，则房地产开发企业计算土地增值税时可以扣除的金额为（ ）万元。
A 5400 B 6000 C 4800 D 4320
2 .某钨矿山2013年12月份销售钨矿石原矿6万吨，移送入选精矿0.5万吨，选矿比为40%，适用税额为10元/吨。该钨矿山当月应缴纳的资源税为（ ）。
A 29万元 B 62万元 C 65万元 D 72.5万元
3 .某油田2013年12月份生产销售原油5万吨，售价1500万元，销售人造石油1万吨，售价300万元，销售与原油同时开采的天然气2000万立方米，售价500万元。已知资源税税率为5%。该油田2013年12月份应缴纳的资源税税额为（ ）万元。（以上售价均为不含增值税售价）
A 75 B 49 C 115 D 100
4 .以下选项中，属于资源税征税范围的有（ ）。
A 石墨 B 天然碱 C 井矿盐 D 宝石
5 .下列情形中，在土地增值税清算中符合以下（ ）条件之一的，可实行核定征收土地增值税。
A 擅自销毁账簿或者拒不提供纳税资料的 B 依照法律 C 符合土地增值税清算条件，未按照规定的期限办理清算手续，经税务机关责令限期清算，逾期仍不清算的 D 在土地增值税清算时未转让的房地产，清算后销售或有偿转让的
7 .Which of the following material events occurring after the end of the reporting periodare adjusting events?(1) Sales of inventory for less than cost(2) Payment received from a customer whose debt had been written off(3) Sale of a subsidiary company(4) A flood in the warehouse destroying inventory
A 1 and 2 B 2 and 3 C 3 and 4 D 1 and 4
8 .On 15 March 2013 Fumi authorised for issue its financial statements for the year ended 31December 2012. On 10 March 2012 the entity’s factory and several items of equipment weredamaged in an earthquake. The damage is estimated to cost $700,000 of which $450,000 isexpected to be covered under insurance policies.How should this material event have been included in Fumi’s financial statements forthe year ended 31 December 2012?
A As a provision of $700,000 B As a provision of $250,000 C As a contingent liability of $700,000 and a contingent asset of $250,000 D As a note disclosure of the event
9 .Which of the following events between the balance sheet date and the date the financialstatements are authorised for issue must be adjusted in the financial statements?
A Declaration of ordinary dividends B Decline in market value of investments C Discovery of a fraud revealing that inventory had been stolen D Announcement of a major restructuring
10 .On 15 March 2013 Ramin authorised for issue its annual financial statements for the yearended 31 December 2012. On 10 March 2012 Ramin’s factory, equipment and inventorywere damaged in an earthquake. The damage is uninsured and management has determinedthat Ramin is unable to continue trading.On what basis should Ramin’s financial statements for the year ended 31 December2012 have been prepared?
A On a going concern basis with a note disclosing the earthquake as a non-adjustingevent B On a basis other than going concern with a statement of that fact and a notedisclosing the earthquake as the reason C On a going concern basis with adjustments for the damage including write-downs ofthe assets...
