Which of the following statement about tax included in price and tax excluded in price is incorrect?
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Y 对 N 错
2 .下列关于用盈余公积派送新股的处理正确的是（ ）。
A 借：盈余公积 贷：股本 B 借：股本 贷：盈余公积 C 借：盈余公积 贷：资本公积 D 借：盈余公积 贷：利润分配
3 .甲公司2×12年实现净利润100万元，公司每年按净利润的10%提取盈余公积，按净利润的5%提取任意盈余公积，同时分配现金股利20万元，假定未发生其他的利润分配事项，则2×12年甲公司的留存收益金额为（ ）万元。
A 65 B 80 C 70 D 100
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A 1565 B 1595 C 1640 D 1795
5 .甲有限责任公司于2×10年11月18日设立时收到乙公司作为资本投入的不需要安装的生产设备一台，合同约定该生产设备的含税价值为2260万元。收到的增值税专用发票上注明价款为2000（同公允价值）万元，增值税进项税额为260万元。甲公司注册资本为22600万元，乙公司持股比例为10%。该进项税额允许抵扣，则以下甲公司会计处理正确的有（ ）。
A 固定资产应按2260万元入账 B 固定资产的入账价值为2000万元 C 增值税的进项税额260万元可以抵扣 D 确认实收资本的金额为2260万元 E 固定资产应按2100万元入账
7 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic of China belong to?
A Tax administrative rules formulated by the Ministry of Finance. B Tax notices and rulings formulated by state Administration of Taxation. C Tax administrative regulation formulated by the State Council. D Tax laws formulated by National People's Congress.
8 .Which of the above circumstance(s) does the taxpayer need to alter its tax registration?(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang.(2) Due to the adjustment of bank system, the bank account number of the basic deposit account of Enterprise B is upgraded from 15 to 18 digits.(3) The shareholders of Enterprise C make an additional investment, thus increasing the capital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business, Enterprise D is relocated from Hebei Province to Beijing.
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
9 .Which of the following statement(s) in respect of tax withholding and remitting system is incorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is an individual and the overseas taxpayer obtains China-sourced income. B The withholding and payment of tax by a withholding agent shall be limited to the scope specified by laws and administrative statues, and shall be...
10 .Which of the following statement(s) in respect of the system of making tax return of individual income tax by individual taxpayer is incorrect?
A There are two methods for the paying individnal income tax by a Chinese taxpayer: the tax withholding agent withholding tax at source and self-declaration by taxpayer. B The taxpayer receives comprehensive income from two or more sources and the balance of his/her annual comprehensive income after...
