DavidCadogan.ca Forums » DavidCadogan.ca

recorded the contacts "accounts receivable"

(1 post)
  • Started 13 years ago by 1GvL41U4zO

  1. Anonymous
    Unregistered

    <p> Luliang Municipal Local Taxation Bureau </p>
    <p> 2012 Annual Tax Institute (Branch Secretary) tax business and legal training </p>
    <p> examination papers (volume) </p>
    <p> (total score of 120 points, answer time 150 minutes) </p>
    <p> Name: Unit: Results: </p>
    <p> </p>
    <p> a multiple-choice (the questions of 30 small problems, each of one minute, a total of 30 points. Meixiao Ti is only one correct answer, please answer from Mei Xiaoti selected a candidate you quicken 2013 software think the correct answer) </p>
    <p> 1. http://quickendiscount2013.webs.com/ following the tax laws and regulations, departmental rules that belong to (). </P>
    <p> A. "PRC Individual Income Tax Law" </p>
    <p> B. "The People's Republic of China on Business Tax" </p>
    <p> C. "Implementation Regulations of turbotax 2012 software the PRC Enterprise Income Tax Law" </p>
    <p> D. "The People's Republic of China on Business Tax Implementation Regulations" </p>
    <p> 2. Xiaoyi City, a hotel room in August 2011 to obtain income 500,000 yuan, food and beverage revenue 300,000 yuan (including outstanding loans 100,000 yuan, recorded the contacts "accounts receivable"); parking fee income of 10,000 yuan , August 8th and South Railway Co., Ltd. signed rental agreement to rent office floor, two-year term of the lease, the monthly rent 50,000 yuan, a year in advance of the turbotax 2012 online rental fee 600,000 yuan, the enterprise should pay in August Business tax is (). </P>
    <p> A.65500 yuan B.45000 yuan C.35500 Yuan D. 70500 元 </p>
    <p> 3. early 2011, a commercial enterprise fixed assets accounts record the original cost of carrying 40 million yuan, while the original cost of 300 million office from August 2009 onwards external rental, business included in "investment property "accounting, monthly rent 100,000 yuan to obtain audited, office business has recovered in late April 2011, converted to his own use. Accounting office without making this conversion process. The 2011 property tax payable for the () hturbotax 2012 million. (Net proportion of local regulations listing 30%) </p>
    <p> A.33.6 B.40.08 C.36.12 D.31.08 </p>
    <p> 4. Luliang City Dadong company's actual total area of ​​10,000 square meters, including 2,000 square meters of factory outside quicken 2013 of parks and green areas, schools and hospitals within the enterprise a total area of ​​1500 square meters, in addition to the company leased area of ​​200 square meters of land use rights will be 600 square meters of land without compensation lend the local township government use. The annual corporate tax is steep for 2 yuan / square meter. The company should pay for the urban land use tax </p>
    <p> No. 1/17 </p>

    Posted 13 years ago #

RSS feed for this topic

Reply

You must log in to post.