来源:ACCA/CAT 发布时间:2012-02-04 ACCA/CAT视频 评论
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Notes:
1 The original cost of the office machinery was RMB 300,000 with a ten year economic life and no residual value.
2 The original cost of the office car was RMB 100,000 with a five year economic life and no residual value.
3 The original cost of the office decorations was RMB 30,000 with a three year economic life and no residual value.
Additional information:
The following payments, not included by the accountant when preparing the calculation above, were made in the year2010:
RMB 100,000 for the purchase of goods from Office X’s head office, located overseas;
RMB 6,000 for samples of goods from Office X’s head office overseas; and
RMB 4,000 for the hire of a translator for the visit of head office staff to China.
Required:
Calculate the enterprise income tax (EIT) payable by Office X if the correct deemed profit rate is 15%, giving brief explanations of any items which were incorrectly treated by the accountant.
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