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id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>在計算所得稅時，企業(yè)已作為壞賬損失處理后又收回的應(yīng)收款項應(yīng)列入企業(yè)的（　）。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2020-04-01 15:35</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-align: left; text-indent: 2em;">目前階段，有許多考生都已經(jīng)開始為2020年一級建造師考試做準(zhǔn)備，建設(shè)工程教育網(wǎng)就為大家整理了一級建造師《建設(shè)工程經(jīng)濟》的模擬題與答案解析，供考生們參考學(xué)習(xí)，助大家一臂之力！</p><section data-id="1796" style="white-space: normal;"><section style="border: none; margin: 0.5em 0px; box-sizing: border-box; padding: 0px;"><section style="height: 2em; display: inline-block; font-weight: inherit; text-align: center; text-decoration: inherit; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; background-color: rgb(255, 255, 255);"><section style="padding: 0px 0.3em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-top: 0.1em solid rgb(102, 102, 103); border-bottom: 0.1em solid rgb(102, 102, 103); border-left: 0.1em solid rgb(102, 102, 103); border-right-style: none; overflow: hidden; border-right-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"><section style="box-sizing: border-box; color: inherit;"><strong style="color: inherit; text-decoration-line: inherit;">單</strong><strong>選題 </strong></section></section><section style="display: inline-block; vertical-align: top; height: 2em; border-bottom: 0.1em solid rgb(102, 102, 103); border-right: 0.1em solid rgb(102, 102, 103); margin-left: -0.6em; width: 1.2em; transform: skew(30deg); border-top-color: rgb(102, 102, 103); border-left-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"></section><section style="width: 0px; display: inline-block; vertical-align: middle; margin: 0em; border-top: 1.8em solid rgb(102, 102, 103); border-bottom-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; border-left: 1em solid transparent !important; border-right: 1em solid transparent !important;"></section></section><section style="width: 0px; height: 0px; clear: both; color: inherit;"></section></section></section><p style="text-align: left; text-indent: 2em;">在計算所得稅時，企業(yè)已作為壞賬損失處理后又收回的應(yīng)收款項應(yīng)列入企業(yè)的（?。?。</p><p style="text-align: left; text-indent: 2em;">A.銷售收入</p><p style="text-align: left; text-indent: 2em;">B.應(yīng)收賬款</p><p style="text-align: left; text-indent: 2em;">C.接受捐贈收入</p><p style="text-align: left; text-indent: 2em;">D.其他收入</p><p style="text-align: left; text-indent: 2em;">『正確答案』D</p><p style="text-align: left; text-indent: 2em;">『答案解析』本題考查的是所得稅的計稅基礎(chǔ)。其他收入，包括企業(yè)資產(chǎn)溢余收入、逾期未退包裝物押金收入、確實無法償付的應(yīng)付款項、已作壞賬損失處理后又收回的應(yīng)收款項、債務(wù)重組收入、補貼收入、違約金收入、匯兌收益等。</p><p style="text-align: left; text-indent: 2em;"><strong style="text-indent: 2em;"><span style="color: rgb(151, 72, 6);">本題涉及知識點：<span style="text-indent: 28px;">所得稅的計稅基礎(chǔ)</span></span></strong></p><p style="text-align: left; text-indent: 2em;">以上就是為大家分享的2020年一級建造師《建設(shè)工程經(jīng)濟》模擬題，建設(shè)工程教育網(wǎng)將持續(xù)關(guān)注2020年一級建造師考試的相關(guān)信息。更多2020年一級建造師考試內(nèi)容，盡在建設(shè)工程教育網(wǎng)一級建造師欄目！</p><p style="text-align: left; text-indent: 2em;"><strong>推薦：</strong></p><p style="text-align: left; text-indent: 2em;"><a 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