题目内容

甲公司2004年12月15日销售一批商品给丙企业，开出的增值税专用发票上注明的价款为200万元，增值税额34万元，款项尚未收到。双方约定2005年4月1日付款，2004年12月25日与中国工商银行约定：甲公司将应收丙公司的应收账款出售给中国工商银行，价款100万元；在应收丙公司的账款到期时，丙公司如果不能按期偿还，中国工商银行不能向甲公司追偿。甲公司根据以往的经验，预计该批商品将发生的销售退回价税合计金额为120万元，实际发生的销售退回由甲公司承担。2005年3月15日收到丙公司退回商品，价税合计117万元，对应成本为80万元。甲公司按3.9%计提了坏账准备4.68万元。按税法规定，经税务机关批准在应收款项余额5%。的范围内计提的坏账准备可以在税前扣除，本年度除其他应收款计提的坏账准备外，无其他纳税调整事项。甲公司所得税税率为33%，所得税采用债务法核算，2005年2月15日完成了2004年所得税汇算清缴，甲公司按净利润的10%提取法定盈余公积，按5%提取法定公益金。甲公司2004年财务会计报告在2005年3月31日经批准报出。
要求：(1)做出债权出售及销售退回的相关会计处理；
(2)若2005年甲公司实现的税前会计利润200万元，除本题所述情况处无其他特殊纳税调整事项，做出2005年的所得税的相关会计处理；
(3)根据上述资料调整2004年的现金流量表的附表。

查看答案

搜索结果不匹配？点我反馈

更多问题

当药包埋置在地表附近时，岩石除了破碎和振动外，还由于破碎岩石的膨胀而在地表隆起或抛离地表并开成一个爆破坑，称为____。
A 爆破漏斗
B 破碎漏斗
C 破碎坑

根据SMART法则，Attainable ，指可实现，指付出努力的情况下，可以实现，避免过高或过低的目标。()

在计算投资项目的新增现金流量时,应考虑该项目对公司的其他部分可能产生的关联效应,包括()和()。

&8226;Look at the statements below and the advertisements on the opposite page.
&8226;Which advertisement does each statement 1-7 refer to7
&8226;For each sentence 1-7, mark one letter (A, B, C, or D) on your Answer Sheet.
&8226;You will need to use some of the letters more than once.
A
ILT Consultants ￡19,000 + benefits
Here's an exciting opportunity to combine your presentation skills and organisational abilities, working for a team of systems analysts. You will need to have a good eye for detail as the role involves large amounts of proof reading and checking. The job also involves client liaison at all levels, as well as an element of research.
B
John Guild ＆ Son ￡17,500 + benefits
City finance house seeks a mature person to work for the Secretariat. The post involves: looking after customers' financial assets such as property and possessions; database work; accounting; and organisational responsibilities. The bulk of the workload is highly confidential. A good level and range of PC experience will secure you an interview.
C
Hooper's ￡17,000
Join this household name and play a key part in supporting their Regional Operations Director and Marketing team. This is a newly-created position within a well-established firm and there is plenty of opportunity for you to develop your role. You will need to be self-motivated with the ability to prioritise, Some Windows experience essential.
D
ITC Investment Consultants ￡18,000 +
This is an opening for a bright, part-qualified assistant to work in an investment company's busy personnel department. You will need to have one year's experience of interviewing job applicants, and the confidence to handle appraisals and disciplinary actions. Further training will be offered for the right candidate. Keyboard skills are desirable as you will manage all personal correspondence.
This job involves working for a well-known company,