第11题:[单选题]11.From the U.S.point of view, drawing on (reducing) foreign bank balances in a New York bank represents a: A.A.capital inflow B.B.capital outflow C.C.outflow of official reserves D.D.debit in the current account 参考答案:B
A. Because it can move up and down. B. Because it can be directed from the display screen. C. Because it is pretty small. D. Because it is less obtrusiv 参考答案:D
第18题: [单项选择]H公司2003年受赠一批原材料，公允价值为100万元，增值税税率为17%，另支付运杂费8万元，当年H公司亏损30万元，假定不存在会计与税务的收支差异，H公司的所得税税率为33%，则H公司因受赠该批原材料而追加资本公积( )万元。 A. 88.29 B. 58.29 C. 78.39 D. 83.75 参考答案:A 答案解析:[解析] H公司因受赠应交纳的所得税额=[100×(1+17%)-30]×33%=28.71(万元)，追加“资本公积”=100×(1+17%)-28.71=88.29(万元)。
