【判断题】【消耗次数:1】
企业本期应交所得税等于利润总额乘以适用税率
正确
错误
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相关题目
【判断题】 企业确认的本期所得税费用必然等于本期应交所的税。
①  正确
②  错误
【判断题】 净利润等于利润总额扣除所得税费用。
①  正确
②  错误
【判断题】 息税前利润是指没有扣除利息和所得税的利润,即等于利润总额与利息支出之和。
① 
② 
【判断题】 息税前利润是指没有扣除利息和所得税的利润,即等于利润总额与利息支出之和。
① 
② 
【判断题】 净利润=利润总额-所得税费用。()
①  正确
②  错误
【判断题】 利润总额减去所得税费用,即为净利润。
①  正确
②  错误
【单选题】 利润总额扣除所得税费用后,余额是?
①  净利润
②  利润分配
③  未分配利润
④  营业利润
【单选题】 ( )是在会计利润的基础上根据税法的要求调整成应纳税所得额,用应纳税所得额乘以适用的所得税税率计算出应纳所得税额。
①  递延所得税费用
②  递延所得税资产
③  当期所得税费用
④  递延所得税负债
【单选题】 净利润,它是利润总额扣减按所得税法计算的( )后的利润净额。
①  销售费用
②  管理费用
③  营业费用
④  所得税费用
【判断题】 利润总额扣除所得税费用后的利润为净利润,也称税后利润。( )
①  正确
②  错误
随机题目
【单选题】 He’s never again written ____ as his first one.
①  so good a book
②  such good a book
③  such good book
④  so a good book
【单选题】 “Where do you suggest going?” “We promised ____ the children to the West Lake.”
①  taking
②  to take
③  taken
④  took
【单选题】 Don’t be too ____ about things you are not supposed to know. ?
①  strange ?
②  amusing ?
③  curious ?
④  conscious?
【单选题】 To their surprise, they had much ____ and they even went to the same college. ?
①  in the same ?
②  in common ?
③  all the same ?
④  common things ?
【单选题】 ____ little earlier this morning! I missed the school bus by only a minute and had to wait in the cold for nearly an hour!
①  If I had got up
②  If only I get up
③  If only I had got up
④  If I got up
【单选题】 My son is Andy. My brother’s son is Ben. Andy and Ben are ____.
①  nephews
②  cousins
③  brothers
④  nieces
【单选题】 Education and medical care are very ____ in theUnited States.
①  much
②  cheap
③  many
④  expensive
【单选题】 Since the road is wet this morning, ____ last night. ?
①  it must have rained ?
②  ?it must rain ?
③  it must be raining ?
④  it must have been rained?
【单选题】 The factory is said ____ in a fire two years ago.
①  to have destroyed
②  to be destroyed
③  to destroy
④  to have been destroyed
【单选题】 The prices of the agricultural products have been ____ steadily in the past few years.
①  risen
②  raised
③  arisen
④  aroused