注冊(cè)稅務(wù)師《財(cái)務(wù)與會(huì)計(jì)》經(jīng)典試題及答案三(18)

（二）【答案】
    85.AD
    【解析】根據(jù)上述資料，計(jì)算各年有關(guān)數(shù)據(jù)如下
    年份轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     2006年末轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     2007年末轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     2008年末轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     2009年末(已清理)轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    固定資產(chǎn)原值轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     120
     120轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     120轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    減：累計(jì)折舊轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     40
     70（30+40）轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    固定資產(chǎn)凈值轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     120轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     80轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     50轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    減：減值準(zhǔn)備
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     20轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     20轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    固定資產(chǎn)凈額轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     120轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     60
     30轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    稅收計(jì)算的累計(jì)折舊轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     40轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     80轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0
    計(jì)稅基礎(chǔ)轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     120轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     80（120-40）轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     40轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    可抵扣暫時(shí)性差異轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     20（80-60）轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     10(40-30)
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
    遞延所得稅資產(chǎn)余額轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     0轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     5(20×25%)轉(zhuǎn)自學(xué)易網(wǎng) www.studyez.com
     2.5(10×25%)
     0
    本期所得稅費(fèi)用
     0
     -5 (0-5)
     2.5(5-2.5)
     2.5(2.5-0)
    ①2007年會(huì)計(jì)折舊額＝（120-0）/3=40（萬(wàn)元）
    2008年會(huì)計(jì)折舊額＝（60-0）/2=30萬(wàn)元
    2009年會(huì)計(jì)折舊額＝(30-0)/1=30（萬(wàn)元）
    ②稅收每年折舊額＝（120－0）/3=40(萬(wàn)元)
    86.AC 計(jì)算過(guò)程見(jiàn)上表，下同。
    87.A
    88．B
    89.C
    90.B