该企业当期可以抵扣的进项税额为( )。
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 .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%...
2 .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
3 .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
4 .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
5 .At the end of the year, Cramer University held assets of USD15,000,000 and recorded USD9,000,000 of liabilities (including deferred revenues of USD300,000). What is Cramer's net assets balance?
A USD6,300,000 B USD6,000,000 C USD15,000,000 D USD5,700,000
7 .Kent Corp. is a calendar year accrual basis C corporation. In Year 1, Kent made a nonliquidating distribution of property with an adjusted basis of USD150,000 and a fair market value of USD200,000 to Reed, its sole shareholder.The following information pertains to Kent:Reed's basis in Kent stock at January 1, Year 1USD500,000Accumulated earnings and profits at January 1, Year 1125,000Current earnings and profits for Year 1 (from operations)60,000What was taxable as dividend income to Reed for Year 1?
A USD 200,000 B USD 185,000 C USD 150,000 D USD 60,000
8 .An unrestricted cash contribution should be reported in a nongovernmental not-for-profit organization's statement of cash flows as an inflow from:
A Investing activities. B Financing activities. C Capital and related financing activities. D Operating activities.
9 .该企业当期应缴纳的增值税税额为( )元。
A 2887.4 B 3595 C 1895 D 3615
10 .On March 1, Year 4, Nader Corp. adopted a plan of complete liquidation. On June 30, Nader distributed the assets it held at the time as listed below to its shareholders:AssetBasisFMVCashUSD10,000USD10,000Installment notes receivableUSD80,000USD135,000How much gain must Nader recognize as a result of this distribution?
A USD 45,000 B USD 0 C USD 145,000 D USD 55,000
