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奔跑的西红柿cuhk · 2017年02月08日

问一道题:NO.PZ2016012102000197 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

这道题看不懂题目是在问什么,考察的是哪一个知识点?

1 个答案

maggie_品职助教 · 2017年02月09日

题目问的是:给定法定税率40%,当企业收到一笔免税债券利息收入时,会计上记的税前利润和报税报表中记的应税所得额的差别会产生以下哪种效果。

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