皮皮学，免费搜题
登录
logo - 刷刷题
搜题
【简答题】
为适应技术进步、产品更新换代较快的形势,C公司于2009年年初购置了一台生产设置，购置成本为4 000万元，预计使用年限为8年，预计净残值率为5%。机关批准，该公司采用年数总和法计提折旧。C公司适用的所税税率为25%。2010年C公司当年亏损2 600万元。 经长会计师预测，C公司2011年~2016年各年末扣除折旧的税前利润均为900万元。为此他建议，C公司2011年开始变更折旧办法，使用直线法（即年限平均法）替代年数总和法，以减少企业所得税负担，对企业更有利。 在年数总和法和直线法下，2011~2016年各年的折掉顾及税前利润的数据分别如表2和表3所示： 表2 年数总和法下的年折旧额及税前利润 单位：万元 年度 2011 2012 2013 2014 2015 2016 年折旧额 633.33 527.78 422.22 316.67 211.11 105.56 税前利润 266.67 372.22 477.78 583.33 688.89 794.44 表3 直线法下的年折旧额及税前利润 单位：万元 年度 2011 2012 2013 2014 2015 2016 年折旧额 369.44 369.44 369.44 369.44 369.44 369.44 税前利润 530.56 530.56 530.56 530.56 530.56 530.56 要求：（1）分别计算C公司按年数总和法和直线法计提折旧情况下2011~2016年应缴纳的所得税总额。 （2）根据上述计算结果，判断C公司是否应接受张会计师的建议（不考虑资金时间价值）。 （3）为避免可能面临的税务风险，C公司变更折旧方法之前应履行什么手续？
手机使用
分享
复制链接
新浪微博
分享QQ
微信扫一扫
微信内点击右上角“…”即可分享
反馈
参考答案：
举一反三
【单选题】From a space utilization perspective, one pallet occupies ____ times more space than a plastic slip sheet.
A.
80
B.
60
C.
40
D.
20
查看完整题目与答案
【简答题】Match Column A with Column B This is Room 423. I'd like to order some wine. I'd like to book a flight. Give me a wake-up call at 6:00 am. I need to check out. What's the rate for a car? A.Sure. B.What...
查看完整题目与答案
【判断题】起补缩作用的冒口设置应保证金属液在冒口是最后凝固部位。（ ）
A.
正确
B.
错误
查看完整题目与答案
【多选题】Which three statements about Syslog utilization are true?（）
A.
Utilizing Syslog improves network performance.
B.
The Syslog server automatically notifies the network administrator of network problems.
C.
A Syslog server provides the storage space necessary to store log files without using router disk space.
D.
There are more Syslog messages available within Cisco IOS than there are comparable SNMP trap messages.
E.
Enabling Syslog on a router automatically enables NTP for accurate time stamping。
F.
A Syslog server helps in aggregation of logs and alerts.
查看完整题目与答案
【简答题】将下列段落翻译成中文 The utilization of geothermal resource has increased rapidly during the last three decades. Geothermal resource has been produced commercially for over 80 years, and for four decades on the...
查看完整题目与答案
【简答题】I can give you a rough __________ of the amount of wood you will need.
查看完整题目与答案
【简答题】Space utilization________ Loading state_______ Wind resistance_______ Rigid connection_______ Quarter window________
查看完整题目与答案
【多选题】Which three statements about Syslog utilization are true? (Choose three.)
A.
Utilizing Syslog improves network performance
B.
The Syslog server automatically notifies the network administrator of network problems
C.
A Syslog server provides the storage space necessary to store log files without using router disk space
D.
There are more Syslog messages available within Cisco IOS than there are comparable SNMP trap messages.
E.
Enabling Syslog on a router automatically enables NTP for accurate time stamping
F.
A Syslog server helps in aggregation of logs and alerts.
查看完整题目与答案
【判断题】Utilization is the degree to which equipment, space, or labor is currently being used.
A.
正确
B.
错误
查看完整题目与答案
【判断题】默认时，DHCP客户机获得的IP地址租约期限是无限的。
A.
正确
B.
错误
查看完整题目与答案
相关题目：
【单选题】From a space utilization perspective, one pallet occupies ____ times more space than a plastic slip sheet.
A.
80
B.
60
C.
40
D.
20
查看完整题目与答案
【简答题】Match Column A with Column B This is Room 423. I'd like to order some wine. I'd like to book a flight. Give me a wake-up call at 6:00 am. I need to check out. What's the rate for a car? A.Sure. B.What...
查看完整题目与答案
【判断题】起补缩作用的冒口设置应保证金属液在冒口是最后凝固部位。（ ）
A.
正确
B.
错误
查看完整题目与答案
【多选题】Which three statements about Syslog utilization are true?（）
A.
Utilizing Syslog improves network performance.
B.
The Syslog server automatically notifies the network administrator of network problems.
C.
A Syslog server provides the storage space necessary to store log files without using router disk space.
D.
There are more Syslog messages available within Cisco IOS than there are comparable SNMP trap messages.
E.
Enabling Syslog on a router automatically enables NTP for accurate time stamping。
F.
A Syslog server helps in aggregation of logs and alerts.
查看完整题目与答案
【简答题】将下列段落翻译成中文 The utilization of geothermal resource has increased rapidly during the last three decades. Geothermal resource has been produced commercially for over 80 years, and for four decades on the...
查看完整题目与答案
【简答题】I can give you a rough __________ of the amount of wood you will need.
查看完整题目与答案
【简答题】Space utilization________ Loading state_______ Wind resistance_______ Rigid connection_______ Quarter window________
查看完整题目与答案
【多选题】Which three statements about Syslog utilization are true? (Choose three.)
A.
Utilizing Syslog improves network performance
B.
The Syslog server automatically notifies the network administrator of network problems
C.
A Syslog server provides the storage space necessary to store log files without using router disk space
D.
There are more Syslog messages available within Cisco IOS than there are comparable SNMP trap messages.
E.
Enabling Syslog on a router automatically enables NTP for accurate time stamping
F.
A Syslog server helps in aggregation of logs and alerts.
查看完整题目与答案
【判断题】Utilization is the degree to which equipment, space, or labor is currently being used.
A.
正确
B.
错误
查看完整题目与答案
【判断题】默认时，DHCP客户机获得的IP地址租约期限是无限的。
A.
正确
B.
错误
查看完整题目与答案
参考解析：
知识点：
题目纠错 0
发布
创建自己的小题库 - 刷刷题