资源描述：
《2012会计后续教育小企业会计准则及新税法考虑答案》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、一、判断题（每小题4分，10小题，共40分）1.经营租入固定资产的改建支出，按照固定资产的租赁期限分期摊销。（） A 正确 B 错误正确答案：B我的答案：A解析【答案】错误2.除息日购入公司股票的投资者能享有已宣布发放的股利。（） A 正确 B 错误正确答案：B我的答案：B解析【答案】错误3.企业计提法定盈余公积的基数是当年实现的净利润和企业年初未分配利润之和。（） A 正确 B 错误正确答案：B我的答案：B解析【答案】错误4.企业确认了一项预计负债，则其应相应的确认一项递延所得税资产。（ ） A 正确 B 错误正确答案：B我的答案：B解析【答案】错误5
2、.introducedanumberofleadingcreativetalents,andthenthe"introductionofahigh-endtalent,bringinganinnovativeteam,amainstayoftheeconomy,"thederivativeeffect,improvingthecompetitivenessofinner.(C)improvementofscience"three"workingmethod.Thisyear,theStatewillsupplysideaspartofeconomicstructuralr
3、eformatoppriority,structuralreformswillcreateregionalindustrialtransferandinvestmentdirectionchange.Forthischange,wehavetoadaptdomesticeconomictrendsinqualityandefficiencyupgrades,findtherightinvestmenttrendsoftheCountyanddockingpoints,improvedwaystoimproveeffectiveness.Oneistheinvestment
4、promotionpolicytofurtherclarify.Todevelop"threea"preferentialpolicies,theCountypolicyinvestment,nottoengageinviciouscompetitionintheCounty.Incentivestoattractforeigninvestmentmustbeclear,noinvestmentontownstreet,investmenttasktasksdepartmentsandstaff,enterpriseinvestmententerprises,threel
5、evel,haveclearcriteriaforaward.Toimplementthe"enclaveeconomy",thestreetattractprojectsaccordingtotheindustrialdevelopmentofthetownplanningzonelanded,aftertax,allincludedintheattracttargetintownstreet,50%intoaccountthetaskoflandingzoneindicators.Tomake"threeone"promo,......Advantagesandpol
6、icyadvocacy.Toimplementedjointtrialjointbatchsystem,anewindustrialprojectlandingmustaftersentmodified,andTsunenobu,andenvironmental,andsafety,andland,andtax,andfinancial,sectorjointanalysisargument,onenvironmentalpolicy,andacresaretax,andtechnology,andresourcesusing,andmarketprospects,for
7、analysis,onenvironmental,andcapacity,andsecurity,andsocialstableforriskassessment,notafterjointtrialjointbatchofprojectcannotlanding.Toincreaseitssupportfortheintroductionoftalent,entrepreneurship,innovationtalentonaclass,classbbusiness,creativetalent,suchasdifferen
