1. Among the following items, the one that does not belong to the cost item set by the real estate enterprise is ().
A. Compensation for land acquisition and demolition
B. Pre-project cost
C. Construction and installation costs
D. Mechanical operating expenses
A
B
C
D
Correct answer d
Your answer a
2, according to the provisions of the enterprise income tax law, the following applicable 25% basic tax rate are ()
A. Income obtained by a non-resident enterprise from the establishment of an institution with actual connection with the institution within the territory of China.
B. State-supported high-tech enterprises
C. Small and low-profit enterprises
D domestic income obtained by a non-resident enterprise that has established an institution in China and has no actual connection with the institution.
A
B
C
D
Correct answer a
Your answer is A[ correct]
3, construction enterprises generally set up direct labor, direct materials, machinery use fees, other direct costs and indirect costs and other expenses, the following items, belonging to other direct costs is ().
A. Salary of management personnel of the construction unit
B. Fuel power fee
C. depreciation expenses and repair expenses of fixed assets under administrative management
D. Engineering warranty
A
B
C
D
Correct answer b
Your answer a
4, enterprise product cost accounting system does not apply to ().
A. Manufacturing industry
B. Agriculture
C. Wholesale and retail trade
D. Finance and insurance industry
A
B
C
D
Correct answer d
Your answer a
In 5.20 12, a small and meager profit enterprise met the preferential conditions of tax reduction and exemption, and was approved by the competent tax authorities to realize a total profit of 30,000 yuan. Assuming no tax adjustment, the enterprise income tax payable by this small and meager profit enterprise is () ten thousand yuan.
A. 1.5
B.2.5
C.0.3
D.2
A
B
C
D
Correct answer c
Your answer a
6. Software manufacturing enterprises are resident enterprises. In 20 12, the actual salary expenditure was 2 million yuan, the employee welfare expenditure was 300,000 yuan, and the employee education expenditure was 6,543,800 yuan (including the employee training fee of 80,000 yuan). When calculating the taxable income of 20 12, the enterprise should increase () ten thousand yuan.
A.2
B.3
C. IV
D.5
A
B
C
D
Correct answer a
Your answer is A[ correct]
In the year of 7.20 12, a resident enterprise actually incurred a reasonable salary expenditure of100000 yuan, including temporary workers and interns10000 yuan and employee welfare expenses180000 yuan. When calculating taxable income in 20 12, the enterprise should increase () ten thousand yuan.
A. IV
B.2.5
C.6
D.3.5
A
B
C
D
Correct answer a
Your answer is A[ correct]
8. The tax rate applicable to resident enterprises is ().
25%
B. 10%
C. 15%
17%
A
B
C
D
Correct answer a
Your answer is A[ correct]
In the year of 9.20 12, the actual salary of a resident enterprise was/kloc-0.5 million yuan, the welfare fund of this period was 200,000 yuan, the trade union fund was allocated 30,000 yuan, and the actual employee education fund was 45,000 yuan. When calculating the taxable income of 20 12, the taxable income of the enterprise should be adjusted to ().
A.0
B.0.75
C.9.75
D.5.50
A
B
C
D
Correct answer b
Your answer a
10, the following statement is incorrect ()
Income from the sale of commodities refers to the income obtained by enterprises from the sale of commodities, products and raw materials.
B.buy one get one free is a donation.
C. royalty income shall be confirmed on the date agreed in the contract.
D. there are direct method and indirect method for taxable income.
A
B
C
D
Correct answer b
Your answer a
1 1, in the following statement, the wrong one is ().
A. Batch method refers to the method of collecting production expenses and calculating product cost by taking the batch of products as the cost accounting object.
B. Step-by-step method is a method for calculating product cost by taking product varieties and production steps as cost accounting objects, setting up production cost sub-ledger, collecting production expenses.
C. Step-by-step method is suitable for small batch and single-piece production enterprises.
D. Step-by-step method is mainly suitable for enterprises with multi-step continuous and complex production management requirements to provide relevant production steps.
A
B
C
D
Correct answer c
Your answer a
12, the following items, belong to the abnormal shutdown is ().
A. Natural disaster closure
B. Seasonal shutdown
C. Maintenance and shutdown of machinery and equipment
D. planned production reduction and shutdown
A
B
C
D
Correct answer a
Your answer is A[ correct]
13, the following items, do not belong to the mechanical operation cost is ().
A. Fuel directly consumed during the operation of machinery
B. Living expenses
C. Employees' remuneration of crew members
D. depreciation and repair costs of agricultural machinery and tools
A
B
C
D
Correct answer b
Your answer a
14, the following belongs to the enterprise internal transfer is ()
A. for marketing or sales
B. For social and entertainment purposes
C. Transfer of assets between the head office and branches
D. Used for employee rewards
A
B
C
D
Correct answer c
Your answer a
15, collecting, distributing and carrying forward, which is incorrect ().
A. If the enterprise uses planned cost for daily accounting of direct materials, it does not need to be adjusted to actual cost at the end of the period.
B. For manufacturing expenses incurred by manufacturing enterprises, the allocation standards that enterprises can adopt include machine working hours, manual working hours, planned allocation rate, etc.
C. The manufacturing expenses incurred by seasonal production enterprises during the shutdown period shall be reasonably shared during the start-up period and included in the production cost of products.
D. If the quantity and amount of products are not important or the quantity at the beginning and end of the period has not changed much, the product cost can be omitted.
A
B
C
D
Correct answer a
Your answer is A[ correct]
16, according to the provisions of the enterprise income tax law, the following statement about the pre-tax deduction of employee welfare funds, trade union funds and employee education funds is wrong ().
The employee welfare expenses incurred by the enterprise shall be deducted if they do not exceed 0.4% of the total wages.
B if the trade union funds allocated by the enterprise do not exceed 2% of the total wages, they shall be deducted.
C. Employees' education expenses incurred by the enterprise shall be deducted if they do not exceed 2.5% of the total wages and salaries, and the excess shall be deducted if it is carried forward to the next tax year.
D. The employee training fees in the employee education funds incurred by the software production enterprise shall be deducted according to the proportion of 2.5% of the total wages.
A
B
C
D
Correct answer d
Your answer a
17, the following statement about enterprise income tax is incorrect ()
A The tax rate applicable to high-tech enterprises supported by the state is 15%.
B interest, rent and royalties shall be confirmed at the time agreed in the contract.
C For key software enterprises and integrated circuit design enterprises within the national planning and layout, the tax rate is 10%.
D. non-resident taxpayer has unlimited tax obligations.
A
B
C
D
Correct answer d
Your answer a
18, the characteristic of mining enterprises is that the means of production (mineral resources) are non-renewable, and the following should not be focused on ().
A. the cost of maintaining simple reproduction
B. Safety production cost
C. Public utilities
D. Necessary expenditures for ecological protection and environmental governance
A
B
C
D
Correct answer c
Your answer a
19, the following does not belong to the enterprise income tax as sales is ()
A. Transfer of goods within an enterprise
B. distribute the self-produced goods to employees.
C. For dividend distribution
D. For external donations
A
B
C
D
Correct answer a
Your answer is A[ correct]
20, an enterprise is a high-tech enterprise recognized by the state, in August to obtain income of 5 million, its enterprise income tax is ().
A: 75
b50
C. 125
D. 100
A
B
C
D
Correct answer a
Your answer is A[ correct]
2 1, the following statement belongs to the resident enterprise is ()
A. Its registered place is in China.
B. Enterprises with actual management institutions in the United Statesa
C an enterprise whose registered place is not in China, but whose actual management institution is in Germany.
It is established according to foreign laws, and its actual management institution is not in China.
A
B
C
D
Correct answer a
Your answer is A[ correct]
22, according to the provisions of the enterprise income tax law, the following expenses of enterprises, when calculating the taxable income, allowed to directly deduct from the total income is ().
A. Public welfare donation
expense
B. Expenses incurred in the transfer of fixed assets
C. Unapproved reserve expenditure
Dividends, bonuses and other equity investment income paid to investors
A
B
C
D
Correct answer b
Your answer a
23. The applicable tax rate for small-scale low-profit enterprises is ().
A. 10%
B.20%
About 25%
15%
A
B
C
D
Correct answer b
Your answer a
In the year of 24.20 12, the actual salary of a resident enterprise was10.5 million yuan, the welfare fund of this period was 200,000 yuan, the trade union fund was allocated 30,000 yuan, and the actual employee education fund was 45,000 yuan. When calculating the taxable income of 20 12, the taxable income of the enterprise should be adjusted as follows.
A.0
B.0.75
C.9.75
D.5.50
A
B
C
D
Correct answer b
Your answer a
25, according to the provisions of the enterprise income tax law, the following items can enjoy additional deduction is ().
A. Wages paid by enterprises for the placement of disabled persons
B. Enterprises invest in water-saving special equipment.
C enterprises engage in venture capital that the state needs to support and encourage.
D. Investment in purchasing special equipment for environmental protection