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Dap an loai 99 cau - Cu 15 iu kin kinh t ti chnh ch yu cho...

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C©u 15: §iÒu kiÖn kinh tÕ - tµi chÝnh chñ yÕu cho mét doanh nghiÖp míi ra ®êi gåm nh÷ng vÊn ®Ò g×? A) Ph¶i cã mét lîng vèn tù cã nhÊt ®Þnh ®Î ®¶m b¶o h×nh thµnh c¸c yÕu tè s¶n xuÊt vµ ph¶i ®îc Nhµ níc cÊp giÊy phÐp kinh doanh C©u 17: Theo ph¬ng ph¸p khÊu trõ, thuÕ GTGT ph¶i nép ®îc x¸c ®Þnh nh thÕ nµo ? A) ThuÕ GTGT ph¶i nép = (ThuÕ suÊt * GTGT ®Çu ra ) - (ThuÕ suÊt * GTGT ®Çu vµo) C©u 21: ThuÕ tiªu thô ®Æc biÖt ®îc x¸c ®Þnh nh thÕ nµo? A) ThuÕ tiªu thô ®Æc biÖt ph¶i nép =Sè lîng hµng ho¸, dÞch vô b¸n ra * Gi¸ tÝnh thuÕ * ThuÕ suÊt C©u 22: Mét DA§T cã tæng sè vèn ®Çu t vµo TSC§ lµ 500 triÖu thêi gian ho¹t ®éng cña DA§T lµ 5 n¨m. Dù ¸n t¹o ra doanh thu thuÇn hµng n¨m lµ 400 triÖu, chi phÝ ho¹t ®éng thêng xuyªn hµng n¨m (kh«ng kÓ khÊu hao tµi s¶n cè ®Þnh ) lµ 200 triÖu, doanh nghiÖp thùc hiÖn khÊu hao theo ph¬ng ph¸p tuyÕn tÝnh trong 5 n¨m. ThuÕ suÊt thuÕ TNDN 32%. H·y x¸c ®Þnh NPV cña DA§T trªn biÕt chi phÝ sö dông vèn lµ 6%. A) 207.68 triÖu C©u 26: Nh÷ng lo¹i chi phÝ nµo ®îc gäi lµ chi phÝ theo kho¶n môc? A) Chi phÝ nguyªn nhiªn vËt liÖu C©u 28: Quan hÖ tµi chÝnh gi÷a doanh nghiÖp víi c¸c doanh nghiÖp kh¸c ®îc thÓ hiÖn díi nh÷ng h×nh thøc g×?
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A) ThÓ hiÖn ký kÕt hîp ®ång mua b¸n hµng ho¸, dÞch vô vµ thanh to¸n chi tr¶ cho nhau C©u 29: Mét doanh nghiÖp s¶n xuÊt s¶n phÈm tiªu thô trong n¨m kÕ ho¹ch lµ 3000 s¶n phÈm víi gi¸ 20000®/ s¶n phÈm. dù kiÕn chi phÝ ph¸t sinh (®¬n vÞ 1000®) Nguyªn, nhiªn, vËt liÖu: 39000 TiÒn l¬ng vµ phô cÊp :6000 Chi phÝ s¶n xuÊt chung: 4000 Chi phÝ qu¶n lý doanh nghiÖp: 3000 ChÝ phÝ b¸n hµng: 3000 Chi phÝ biÕn ®æi kh¸c :2000 X¸c ®Þnh l¬Þ nhuËn tríc thuÕ TNDN víi s¶n lîng s¶n phÈm tiªu thô 3000 s¶n phÈm nãi trªn A) 3000 C©u 33: Nh÷ng nguån vèn nµo cã thÓ chë thµnh nguån vèn ®Çu t trong qu¸ tr×nh h×nh thµnh doanh nghiÖp? A) Vèn chñ së h÷u, vèn tiÕt kiÖm, vèn vay trung dµi h¹n, vèn kh¸c C©u 37: §é t¸c ®éng cña ®ßn bÈy kinh doanh ®îc x¸c ®Þnh nh sau? A) Tû lÖ thay ®æi cña tû suÊt lîi nhuËn rßng vèn kinh doanh / Tû lÖ thay ®æi cña khèi lîng hµng ho¸ C©u 46: C«ng ty X cã c¬ héi ®Çu t mét thiÕt bÞ s¶n xuÊt cã h·ng tíi chµo hµng. + H·ng A chµo mét lo¹i thiÕt bÞ víi gi¸ 120 triÖu ®ång thêi gian sö dông lµ 2 n¨m mang l¹i mét kho¶n thu nhËp (bao gåm khÊu hao vµ LNST) lµ 80 triÖu ®ång + H·ng B chao mét lo¹i thiÕt bÞ víi gi¸ 180 triÖu ®ång thêi gian sö dông lµ 4 n¨m, mang l¹i mét kho¶n thu nhËp (bao gåm khÊu hao vµ lîi nhuËn sau thuÕ ) lµ 65 triÖu ®ång. Gi¶ thiÕt gi¸ trÞ thanh lý cña 2 thiÕt bÞ nµy lµ kh«ng cÇn tÝnh ®Õn.
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NÕu c«ng ty X cã yªu cÇu ®Çu t sö dông thiÕt bÞ trong thêi gian 4 n¨m th× nªn nhËn lêi chµo cña h·ng nµo? biÕt chi phÝ sö
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