下列情形中，不能作为坏账损失在计算应纳税所得额时扣除的是（）。 -题库考试答案搜索网

下列情形中，不能作为坏账损失在计算应纳税所得额时扣除的是（）。

单选题

2021-07-17 21:01

A、因自然灾害导致无法收回的应收账款
B、债务人被依法注销,其清算财产不足以清偿的应收账款
C、债务人2年未偿清且有确凿证据证明无力偿还的应收账款
D、法院批准破产重组计划后无法追偿的应收账款

查看答案

正确答案

C

试题解析

标签：综合类法考法律职业资格证税法(二) 税务师考试《税法二》精选模拟试题

感兴趣题目

Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

The （） is used for hauling in or letting out the wires or ropes.

Vessels must be（）valid certificate of nationality or certificated of registry or license.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

Effects which are dutiable or subject to prohibitions or restrictions should be declared in （）.

The（）may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consignor whenever it considers this necessary.

（）are liable to be stoten, pilfered or may damaged due to improper handing or stowage.

Banks have no liability for any delay or loss caused by postal or telex failure.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

相关题目: boost的意思是:help or encourage to increase or improve; eloquent的意思是:fluent or persuasive in speaking or writing; A campus emergency ______ occur at any time of the day or night, weekend, or holiday, with little or no warning.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; CASE OF DEATH OR SERIOUS INJURY TO A PERSON IN AN ACCIDENT OR SHIPPING DISASTER is（）.; Mainly east 3 or 4 partly cloudy to overcast occasional rain（）slowly south moderate or good.; （）any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local quarantine officer must be notified immediately．; Should any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local Quarantine Officer must be（）immediately.; Masters are（）solely responsible for all damages or accidents of whatever kind resulting from the navigating or handling of their vessels by day or by night.; If he is a common carrier，he is absolutely responsible to the owner of the goods carried （）any loss or damage to them unless caused by an Act of God or the Queen’s enemies，or the inherent vice in the goods themselves，or the negligence of the owner of the goods，or a general average sacrifice.; 系统中雷达状态包括Unknown、Operational（or ON）、Failed（or OFF）、Detached。; Owners are to be responsible for loss of or damage to the goods or delay in delivery of the goods only in case the loss，damage or delay has been caused by the improper or negligent stowage of the goods．This means that（）.; The carrier is liable for loss of or damage to the goods or delay in delivery caused by fire，（）the claimant proves that the fire arose from fault or neglect on the part of the carrier，his servants or agents.; Shutdown price（or point，or rule）停业价格（或停业点、停业原则）; 翻译：With Average or With Particular Average（WA or WPA）（）; 【参考范例二】Animals or Pets What is your favourite animal?; （）shall be liable for loss of and damage to the Vessel and／or goods arising or resulting from inaccuracies in stating the description，quantity，weight，measurement or contents.; 依据《税务师职业资格考试实施办法》，下列不是税务师职业资格考试科目的是（）。; 依据《税务师职业资格考试实施办法》，具体承担税务师职业资格考试的评价与管理工作的是（）。

广告位招租WX:84302438

题库考试答案搜索网

免费的网站请分享给朋友吧