請教兩題公司會計 - 會計

By Andrew
at 2009-03-15T01:38
at 2009-03-15T01:38
Table of Contents
: 二、文慈公司於本年度稅前淨利$2,000,000,前六年每年虧損$200,000,
: 採用會計師簽證申報,若稅率為20%時,則應列記所得稅為:____
: (A)$160,000 (B)$200,000 (C)$140,000 (D)$400,000
: 同上題則法定公積為:______
: (A)$60,000 (B)$80,000 (C)$100,000 (D)$120,000
我也來練習一下好了
以下答案供參考
有錯請高手指正
有會計師簽證
當年度虧損可以遞延五個年度抵減(所得稅法39條?)
所以前六年各(200,000)
但第一年的已經逾期 所以不能抵
所以本年的稅前淨利是2,000,000-200,000*5=1,000,000
所得稅率是20%
應付所得稅是20萬
假設沒有遞延所得稅
則所得稅費用=應付所得稅就是二十萬
所以是b
法定公積沒記錯是稅後純益的百分之十
所以是(1,000,000-200,000)*10%=80,000
所以是b
這樣不曉得對不對
--
: 採用會計師簽證申報,若稅率為20%時,則應列記所得稅為:____
: (A)$160,000 (B)$200,000 (C)$140,000 (D)$400,000
: 同上題則法定公積為:______
: (A)$60,000 (B)$80,000 (C)$100,000 (D)$120,000
我也來練習一下好了
以下答案供參考
有錯請高手指正
有會計師簽證
當年度虧損可以遞延五個年度抵減(所得稅法39條?)
所以前六年各(200,000)
但第一年的已經逾期 所以不能抵
所以本年的稅前淨利是2,000,000-200,000*5=1,000,000
所得稅率是20%
應付所得稅是20萬
假設沒有遞延所得稅
則所得稅費用=應付所得稅就是二十萬
所以是b
法定公積沒記錯是稅後純益的百分之十
所以是(1,000,000-200,000)*10%=80,000
所以是b
這樣不曉得對不對
--
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