企业发生的年度亏损，在连续（ ）年内可用税前利润弥补。
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1 .Which of the following most closely describes the meaning of prudence in the IASB’s“Framework for the Preparation and Presentation of Financial Statements”?
A The use of a degree of caution in making estimates required under conditions ofuncertainty. B Ensuring that accounting records and financial statements are free from materialerror. C Understating assets and gains and overstating liabilities and losses. D Ensuring that financial statements comply w...
2 .Which of the following statements about accounting concepts and the characteristics offinancial information is correct?(1) The concept of substance over form means that the legal form of a transaction mustbe reflected in financial statements, regardless of the economic substance.(2) Under the recognition concept only items capable of being measured in monetaryterms can be recognised in financial statements.(3) It may sometimes be necessary to exclude information that is relevant and reliablefrom financial statements because it is too difficult for some users to understand.
A 1 only B 2 only C 3 only D None of these statements
3 .Which of the following statements about accounting concepts are correct?(1) The entity concept requires that a business is treated as being separate from itsowners.(2) The prudence concept means that the lowest possible values should be applied toincome and assets and the highest possible values to expenses and liabilities.(3) The money measurement concept means that only assets capable of being reliablymeasured in monetary terms can be included in the financial statements.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All three statements
4 .Which of the following statements about accounting concepts are correct?(1) The money measurement concept requires all assets and liabilities to be accountedfor at original (historical) cost.(2) The substance over form convention means that the economic substance of a transactionshould be reflected in the financial statements, not necessarily its legal form.(3) The realisation concept means that profits or gains cannot normally be recognised inprofit or loss until realised.(4) The application of the prudence concept means that assets must be understated andliabilities must be overstated in preparing financial statements.
A 1 and 3 B 1 and 4 C 2 and 3 D 2 and 4
5 .建筑企业适用营业税是因为其承包工程的行为属于（ ）。
A 销售货物 B 消费工程材料 C 转让无形资产 D 提供应税劳务
7 .企业计算应纳税所得额时，下列项目中，允许从收入中扣除的是（ ）。
A 向投资者支付的股息 B 向银行支付的短期借款利息 C 非公益性赞助支出 D 税收滞纳金
8 .计算企业所得税应纳税额时，可以列为免税收入的是（ ）。
A 接收捐赠收入 B 国债利息收入 C 租金收入 D 存款利息收入
9 .下列关于土地增值税的说法中，正确的是（ ）。
A 国有土地使用权出让，出让方应交土地增值税 B 国有土地使用权转让，转让方应交土地增值税 C 房屋买卖，双方不交土地增值税 D 单位之间交换房地产，双方不交土地增值税
10 .某施工总承包企业承包的一项工程施工任务，总价款为1500万。依据总承包合同，施工总承包企业将其中的智能系统安装工程和防水工程分包给专业施工单位，分包合同价款分别为80万和50万。该施工总承包企业就该工程应缴纳营业税（ ）万元。
A 41.1 B 42.6 C 43.5 D 45.0
