【单选题】【消耗次数:1】
在公司税后利润中提取法定公积金的比例为( )。
5%
15%
10%
20%
参考答案:
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相关题目
【单选题】 于提取法定公积金的基数,下列说法正确的是( )
①  当年净利润
②  累计净利润
③  在上年末有未弥补亏损时,应按当年净利润减去上年未弥补亏损;在上年末没有未弥补亏损时,应按当年净利润
④  同C,但上年末未弥补亏损是税前弥补期限未满的亏损
【判断题】 股份制企业用盈余公积金(包括从税后利润中提取的法定公积金和任意公积金)派发红股属于股息、利息性质的分配。(  )
① 
② 
【判断题】 公司在分配当年税后利润时,应按税后利润的10%提取法定盈余公积金,但当法定盈余公积金累计达到公司注册资本的50%时,可不再提取。
①  正确
②  错误
【单选题】 根据我国公司法的有关规定,公司在分配当年利润时,应当提取()的利润列入法定公积金
①  10%
②  15%
③  20%
④  30%
【单选题】 企业从税后利润中提取法定盈余公积时,应贷记的账户是( )
①  “营业外收入”账户
②  “实收资本”账户
③  “资本公积”账户
④  “盈余公积”账户
【判断题】 我国公司法规定,企业应按照税后利润的5%提取法定盈余公积。( )
①  正确
②  错误
【单选题】 《公司法》规定法定盈余公积的提取比例应为税后利润的
①  5%
②  10%
③  15%
④  50%
【单选题】 关于提取法定盈余公积金的基数,下列说法正确的是( )。
①  当年净利润
②  累计净利润
③  在上年末有未弥补亏损时,应按当年净利润减去上年未弥补亏损
④  累计净利润在扣除当年各种罚款支出并弥补上年累计亏损后的净额
【单选题】 关于提取法定盈余公积金的基数,下列说法正确的是( )。
①  当年净利润
②  累计净利润
③  在上年末有未弥补亏损时,应按当年净利润减去上年未弥补亏损
④  累计净利润在扣除当年各种罚款支出并弥补上年累计亏损后的净额
【判断题】 企业每年必须按本年实现的税后利润的10%计提法定盈余公积金。
①  正确
②  错误
随机题目
【单选题】 Which of the following statement is not true about vocabulary?
①  a vocabulary item can be more than one word
②  Vocabulary can not be taught. It must be learned by the individuals
③  Words are best learned in context
④  An English-English dictionary is an important aid for students.
【单选题】 What meaning is referred to if we say the meaning of “dog” is an animal with four legs and a tail, often kept as a pet or trained for work?
①  denotative meaning
②  connotative meaning
③  extended meaning
④  inspired meaning.
【单选题】 What do the following examples indicate? Big, huge; enormous, immense; male, masculine .
①  synonyms
②  antonyms
③  hyponyms
④  collocations.
【单选题】 What is referred to if we say “see a movie, watch a play, look at a picture”?
①  denotative meaning
②  connotative meaning
③  collocations
④  synonyms.
【单选题】 What are two categories of vocabulary?
①  Receptive vocabulary and productive vocabulary
②  innate vocabulary and learned vocabulary
③  familiar vocabulary and unfamiliar vocabulary
④  new vocabulary and old vocabulary.
【单选题】 What are two grammar practice activities?
①  Mechanical practice and meaningful practice
②  Volume practice and communicative practice
③  Interest practice and meaningful practice
④  Mechanical practice and success oriented practice.
【单选题】 What are two broad categories of knowledge?
①  Implicit knowledge and explicit knowledge
②  Obvious knowledge and unobvious knowledge
③  Inductive knowledge and deductive knowledge
④  Refereed knowledge and inferred knowledge.
【单选题】 Which of the following steps are typical for the deductive grammar teaching method?
①  Give examples→explain rules→students do practice activities
②  Authentic language data is provided→induces learners to realize grammar rules→apply the new structure to produce sentences (the inductive method)
③  Explicit rules are give to students→Authentic language data is provided→apply the new structure to produce sentences (the guided discovery method)
④  All of the above.
【单选题】 Which of the following statement is not true?
①  Grammatical competence is essential for communication
②  There is a positive role of instruction for grammar learning
③  Grammar teaching can enhance learner proficiency
④  Grammar learning is completely useless for children.
【单选题】 Which of the following is not grammar presentation method?
①  Deductive method
②  Inductive method
③  Guided discovery method
④  Communicative teaching method.