题目内容

A公司为上市公司，所得税采用资产负债表债务法核算，所得税税率为25％。A公司于2008年12月31日分别购入价值800万元的X设备一台和价值600万元的Y设备一台，均于当日达到预定可使用状态。对于X设备，会计上采用直线法计提折旧，预计使用年限5年，预计净残值为50万元，在计税时按照税法规定采用双倍余额递减法计提折旧，折旧年限和净残值与会计规定相同。对于Y设备，会计上采用直线法计提折旧，预计使用年限5年，无残值，因该设备常年处于强震动、高腐蚀状态，税法规定允许采用缩短折旧年限的方法计提折旧，该企业在计税时按3年计提折旧，折旧方法和净残值与会计规定相同。则A公司2009年度应确认的递延所得税负债为()万元。

A. 42．5
B. 20
C. 62．5
D. 250

查看答案

搜索结果不匹配？点我反馈

更多问题

A企业2011年为开发新技术发生研究开发支出共计500万元，其中研究阶段支出100万元，开发阶段符合资本化条件前发生的支出为40万元，符合资本化条件后发生的支出为360万元，2011年12月1日该无形资产达到预定用途，该项无形资产，预计使用年限为5年，采用直线法摊销，税法上其使用年限、摊销方法与会计规定相同。税法规定企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50％加计扣除；形成无形资产的，按照无形资产成本的150％摊销，假定会计的摊销年限与税法规定的相同。则该项无形资产2012年末的计税基础为()万元。

A. 282
B. 432
C. 288
D. 423

查看答案

A．They should not be frightened by wild horses.B．They should not be disturbed by other

A. They should not be frightened by wild horses.
B. They should not be disturbed by other noises.
C. They should understand the horse's special language.
D. They should be very patient and understanding.

查看答案

According to the phone interview, why did Thomas M. Menino support the current farmers' market nutrition programs？

A. He hoped to promote local foods in the whole city.
B. He wanted to change children's unhealthy lifestyle.
C. He was persuaded by his food policy director to do so.
D. He had to fulfill his "healthy eating" promise made years ago.

查看答案

M: Oh, I don't know about that. I think the news reports are excellent. Presenting the news is what TV does best.
Q: What does the man mean？
(19)

A. TV is extremely superficial.
B. News reports don't tell anything.
C. News shows are not presenting the news.
D. TV is good at presenting the news.

查看答案

A. 42．5 B. 20 C. 62．5 D. 250

A．They should not be frightened by wild horses.B．They should not be disturbed by other

According to the phone interview, why did Thomas M. Menino support the current farmers' market nutrition programs？

M: Oh, I don't know about that. I think the news reports are excellent. Presenting the news is what TV does best.Q: What does the man mean？(19)

A. 42．5
B. 20
C. 62．5
D. 250

M: Oh, I don't know about that. I think the news reports are excellent. Presenting the news is what TV does best.
Q: What does the man mean？
(19)