電大中級(jí)財(cái)務(wù)會(huì)計(jì)(2)形成性考核冊(cè)答案作業(yè)1-4答案小抄-閱讀頁(yè)
2025-06-23 06:16本頁(yè)面
【正文】 ，形成 遞延所得稅 負(fù)債和應(yīng)納稅暫時(shí)性差異。在獨(dú)資企業(yè)和合伙企業(yè)中，只需要為業(yè)主或各個(gè)合伙人設(shè)置一個(gè)資本賬戶和提款賬戶，用以記錄資本和損益的增減變動(dòng)情況，法律并未要求獨(dú)資企業(yè)和合伙企業(yè)將資本和盈利區(qū)分開(kāi)來(lái)。此外，為了保護(hù)債權(quán)人的利益，公司法往往還對(duì)公司制企業(yè)的利潤(rùn)分配、停業(yè)清算以及股份有限公司購(gòu)買自己發(fā)行的股份等有關(guān)事項(xiàng)進(jìn)行嚴(yán)格的限制。合伙企業(yè)與公司制企業(yè)所有者權(quán)益的區(qū)別主要表現(xiàn)在核算方式不同。 舉例：由于實(shí)施新準(zhǔn)則，對(duì)無(wú)重大影響但公允價(jià)值能夠可靠計(jì)量的股票投資由成本法改為按公允價(jià)值核算 ； 在符合準(zhǔn)則的要求下，企業(yè)由于需要將發(fā)出存貨由按 先進(jìn)先出法 改為月末一次 加權(quán)平均法 。所有當(dāng)期營(yíng)業(yè)活動(dòng)引起的收入 ，費(fèi)用等項(xiàng)目，營(yíng)業(yè)外收支，非常凈損失，以及前期損益調(diào)整項(xiàng)目等均一無(wú)遺漏地納入利潤(rùn)表。我國(guó)的利潤(rùn)表基本上采用了損益滿計(jì)觀。即按本期營(yíng)業(yè)觀，利潤(rùn)表包括的項(xiàng)目主要是主營(yíng)業(yè)務(wù)收入，主營(yíng)業(yè)務(wù)成本， 營(yíng)業(yè)稅金及附加 ，其他業(yè)務(wù)利潤(rùn)，營(yíng)業(yè)費(fèi)用，管理費(fèi)用，財(cái)務(wù)費(fèi)用，投資收益與所得稅等。 專業(yè)好文檔 請(qǐng)您刪除一下內(nèi)容， O(∩_∩)O謝謝?。?！ 2021 年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過(guò)小抄 Shanghai’s Suzhou Creek has witnessed much of the city’s history. Zhou Wenting travels this storied body of water and finds its most fascinating spots. Some lucky cities can boast a great body of water, like London with the river Thames and Paris with the river Seine. Shanghai is privileged enough to have two great bodies of water: Huangpu River and Suzhou River became famous when colonists established clusters of grand buildings on its bank s on what became known as the bund. Today, the bund overlooks the breathtaking skyline of Lujiazui financial district. Shanghai’s other body of water, however, Suzhou Creek, has been somewhat overshadowed. Suzhou Creek links the inland cities of Jiangsu province with Shanghai. When the Briti sh colonists, who arrived in the city after it was opened as a mercial port in 1843 found they could reach Suzhou, Jiangsu province, via the creek, they named it Suzhou Creek. Thanks to its location, a large amount of cargo and travelers were transported via the creek before rail links were established. But after a century of being utilized as a waterway to transport goods and labor, the creek grew dark and smelly. Industrial factories were established along the banks. In the 1990s it became a key task of the city government to clean the creek. Suzhou Creek, which snakes 17 km from the iconic Waibaidu Bridge downtown to the outer ring road in west Shanghai, maps the changing periods of the city’s history, including the imprints of the concessions, the beginning of industrialization and the improvement in people’s living conditions. Where the Bund began Inbetween the shopping street of East Nanjing Road and the Bund, are a cluster of streets that give me the illusion that I am no longer in modern Shanghai. The streets are narrow and old and crisscross each other. Any old residential house may turn out to be a former office of the British, constructed in the 1880s. Pawnshops and hardware stores that are hard to find elsewhere, are plentiful here. This area, at the confluence of Huangpu River and Suzhou Creek, is called the Bund Origin. Countless tour buses stop at the site every day and visitors from around the world get off to see this place, the starting point of the concessions in the city. It all started in 1872, when the former British Consulate General was constructed and the Bund began its transformation into an the financial street of the East. Now the site of the former consulate is called “No 1 Waitanyuan”, which translates to “the Bund Origin”, to honor its beginnings. The entire plex of this historical site prises of five buildings, the former British Consulate General, the official residence of the consul, the former Union Church, the church apartments and the former Shanghai Rowing Club. The size of the courtyard is equivalent to that of four standard soccer fields. The building of the former consulate is a twostorey masonry building on an Hshaped plan in typical English renaissance style. The building is designed with a fivearch verandah on the ground floor with a raised terrace facing the garden, while the facade features an entry portico beneath a colonnaded loggia. It has been turned into a caf23
試題試卷相關(guān)推薦
鄂ICP備17016276號(hào)-1