文档介绍：2022宁波会计继续教育考试题
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-disciadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
6、2022年某小型微利企业符合减免优惠的条件，经主管税务机关核定，实现的利润总额是3万元，假定不存在纳税调整事项，那么该小型微利企业应纳的企业所得税是〔 〕万元
A.
B.
C.
D. 2
A B C D
7、以下关于企业产品本钱核算制度的制定背景与实施意义的表述中，错误的选项是〔 〕。
，企业由传统生产型，向生产经营型和开拓经营型转变
，是谋求中国完全市场经济地位的重要制度安排，是提高企业国际竞争力的重要制度根底，对于贯彻实施中央“走出去〞战略具有重要意义
，国际上其他国家和组织的会计准那么全部都效劳于会计核算和内部管理双层目标
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
A B C D
8、以下说法中，错误的选项是〔 〕。
，归集生产费用，计算产品本钱的方法
，开设生产本钱明细账，归集生产费用，计算产品本钱的一种方法
、单件生产的企业
A B C D
9、关于企业所得税以下表述不正确的选项是〔 〕
%
、租金、特许权使用费按照合同约定时间确认收入
，按照10%的税率
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadr