下列会计工作中，属于财务会计范畴的是（ ）。
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 .The items that can be deducted when the property developer calculates land appreciation tax:(1) The amount paid for acquiring the land use right(2) The real estate development costs(3) The real estate development expenses(4) Tax related to the transfer of housing propertyWhich of above deductible item(s) can be included in the scope of deducting 20%?
A 1 and 2 only B 2 and 3 only C 3 and 4 only D All of the above
2 .下列对资产负债表的描述正确的有（ ）。
A 资产负债表是一张静态会计报表 B 资产负债表是反映企业经营成果的会计报表 C 资产负债表的格式有账户式和报告式两种 D 我国采用报告式资产负债表格式 E 资产负债表以“资产=负债+所有者权益”的会计等式为基础进行编制
3 .Which one of the following items is not deducted when land appreciation tax is calculated on the sales of the newly-built property?
A The real estate development costs B The real estate development expenses C The appraised value of houses and buildings D The amount paid for acquiring the land use right
4 .财务报表分析的基本内容包括（ ）。
A 分析企业的偿债能力 B 评价企业资产的营运能力 C 评价企业的盈利能力 D 评价企业的生产能力 E 评价企业的废品损失率
5 .Which one of the following items is exempted from land appreciation tax?
A The housing property inherited by an individual B The transfer of state-owned land use right C The taxpayer builds an ordinary standard residence for sales purpose, with the appreciation amount not exceeding 20% of deduction items D The property transferred after a jointly-built house is completed...
7 .An industrial company sold a newly-built office building and obtained an income (VAT exclusive) of RMB 50,000,000, and the erection cost of this office building (including land price and development cost) is RMB 33,000,000, and the deductible development expense is RMB 4,000,000, and the tax paid on the sales of the office building is RMB 275,000 (VAT exclusive).Calculate the land appreciation tax payable by the company on the sales of the office building.
A RMB 967,500 B RMB 975,000 C RMB 3,817,500 D RMB 3,075,000
8 .反映经营成果的会计要素包括（ ）。
A 资产 B 负债 C 费用 D 收入 E 利润
9 .In August 2016, a property developer sold a land parcel which was purchased 5 years ago, and obtained a transfer income (VAT exclusive) of RMB 28,000,000. The purchase price of this land parcel is RMB 12,000,000. The relevant expense paid for acquiring the land use right is RMB 400,000. The relevant tax paid on the sales of the land parcel is RMB 350,000 (VAT exclusive).Calculate the land appreciation tax payable by the property developer on the sales of the land parcel.
A RMB 5,735,000 B RMB 5,500,000 C RMB 5,575,000 D RMB 5,712,500
10 .按照我国的分税制财政体制，下列选项中（ ）属于中央收入。
A 铁路运输部缴纳的房产税收入 B 国有商业银行总行缴纳的城市维护建设税收入 C 保险总公司上缴的利润 D 国有企业缴纳的消费税收入 E 地方企业上缴的利润
