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Tue Jun 12 15:58:48 CST 2018
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某企业税前会计利润为2 000万元,其中营业外收入80,假设不存在纳税调整事项,所得税税率25%,则应交所得税为( )万元。
A.500
B.520
C.480
D.510
[正确答案]:A
[答案解析]:本题的考点为所得税费用的计算。所得税费用=2 000×25%=500(万元)。
[该题针对“所得税的核算”知识点进行考核]

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某企业税前会计利润为2 000万元,其中营业外收入80,假设不存在纳税调整事项,所得税税率25%,则应交所得税为( )万元。
A.500
B.520
C.480
D.510
[正确答案]:A
[答案解析]:本题的考点为所得税费用的计算。所得税费用=2 000×25%=500(万元)。
[该题针对“所得税的核算”知识点进行考核]

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