[单选题] 提问人:匿名网友 提问时间:2021-08-24

某餐饮公司2015年10月餐饮收入700万元,各项成本费用400万元。另收取包间费3万元、酒水饮料费20万元、赔偿金1万元,该公司当月应计算缴纳的营业税为(  )万元。


A .16.21
B .35
C .36.2
D .36.21

提问人:匿名网友 提问时间:2021-08-24

参考答案(由小熊题库网聘请的专业题库老师提供的解答)

请点击↑↑↑ 查看官方参考答案 按钮

习题解析

请点击 查看官方参考答案 按钮

您可能感兴趣的题目


1 .A personal services corporation may deduct payments made to owner-employees only in the year in which the:

A Expense is accrued on the books and records of the corporation. B Corporation makes a valid S election. C Owner-employee includes it in income. D Corporation is formed.

题型: 单选题 提问时间: 2021-08-24

2 .A city government would report each of the following categories in its government-wide statement of net positionexcept:

A Component units. B Governmental activities. C Business-type activities. D Fiduciary activities.

题型: 单选题 提问时间: 2021-08-24

3 .现行消费税规定,委托加工应税消费品,一般由受托方代收代缴消费税,但个别情况由委托方回原地纳税。下列情形中,委托方应回原地纳税的是(  )。

A 受托方是外商投资企业 B 受托方是国有企业 C 受托方是个体经营者 D 受托方是股份制企业

题型: 单选题 提问时间: 2021-08-24

4 .Dart, a C corporation, distributes software over the Internet and has had average revenues in excess of USD20 million dollars per year for the past three years. To purchase software, customers key-in their credit card number to a secure web site and receive a password that allows the customer to immediately download the software. As a result, Dart doesn't record accounts receivable or inventory on its books. Which of the following statements is correct?

A Dart may use either the cash or accrual method of accounting as long as Dart elects a calendar year end. B Dart must use the accrual method of accounting. C Dart may utilize any method of accounting Dart chooses as long as Dart consistently applies the method it chooses. D Dart may utilize the cas...

题型: 单选题 提问时间: 2021-08-24

5 .Stanton College, a not-for-profit organization, received a building with no donor stipulations as to its use. Stanton does not have an accounting policy implying a time restriction on donated assets. What type of net assets should be increased when the building was received?I. Unrestricted.II. Temporarily restricted.III. Permanently restricted.

A II or III. B III only. C I only. D II only.

题型: 单选题 提问时间: 2021-08-24

7 .Which of the following is not true with regard to personal holding companies (PHCs)?

A Personal holding companies are not subject to the accumulated earnings tax. B Personal holding companies, as specifically defined by the Code, are corporations that meet certain "closely-held" ownership criteria and have over 50% of their adjusted gross income consisting of net rent (less than 50%...

题型: 单选题 提问时间: 2021-08-24

8 .A not-for-profit organization receives USD150 from a donor. The donor receives two tickets to a theater show and an acknowledgment in the theater program. The tickets have a fair market value of USD100. What amount is recorded as contribution revenue?

A USD0 B USD150 C USD100 D USD50

题型: 单选题 提问时间: 2021-08-24

9 .某企业将4年前自建自用的一幢办公楼转让,原值400万元,已提折旧200万元,转让价款500万元。此行为属于自建不动产用于销售的行为,营业税的正确处理是(  )。

A 不缴纳营业税 B 应纳营业税=(500-400)×5%+500×3%=20万元 C 应纳营业税=(500-200)×5%=15万元 D 应纳营业税=500×5%=25万元

题型: 单选题 提问时间: 2021-08-24

10 .Simon, a C corporation, had a deficit in accumulated earnings and profits of USD50,000 at the beginning of the year and had current earnings and profits of USD10,000. At year end, Simon paid a dividend of USD15,000 to its sole shareholder. What amount of the dividend is reported as income?

A USD 0 B USD 10,000 C USD 5,000 D USD 15,000

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信