第1题
A、Management must be committed to a plan to sell the asset.
B、A buyer must have been located for the asset.
C、The asset must be marketed at a reasonable price.
D、The sale should be expected to take place within one year from the date of classification.
第3题
A、反-4-甲基-2-戊烯
B、顺-4-甲基-2-戊烯
C、2-甲基-2-戊烯
D、反-2-甲基-2-戊烯
第5题
A、中法合资公司在中国购买使用车船的,是车船税的纳税人
B、澳大利亚留学生在中国购买使用车船的,不是车船税的纳税人
C、澳门同胞在北京购买使用车船的,是车船税的纳税人
D、安徽农民在家乡购买使用车船的,是车船税的纳税人
第10题
The following information relates to an entity: (i)At 1 January 20X8 the carrying amount of non-current assets exceeded their tax written down value by $850,000. (ii)For the year to 31 December 20X8 the entity claimed depreciation for tax purposes of $500,000 and charged depreciation of $450,000 in the financial statements. (iii)During the year ended 31 December 20X8 the entity revalued a property. The revaluation surplus was $250,000. There are no current plans to sell the property. (iv)The tax rate was 30% throughout the year. What is the provision for deferred tax required by IAS 12 Income Taxes a\ 31 December 20X8?
A、$240,000
B、$270,000
C、$315,000
D、$345,000
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