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    甲企業(yè)20×4年12月購入管理用固定資產(chǎn)，購置成本為1 000萬元，預計使用年限為10年，預計凈殘值為零，采用直線法計提折舊。稅法上的折舊方法和折舊年限與會計相同。20×5年起甲企業(yè)實現(xiàn)的利潤總額每年均為500萬元。20×7年末，甲企業(yè)對該項管理用固定資產(chǎn)進行的減值測試表明，其可收回金額為595萬元。該企業(yè)適用的所得稅稅率是25%。20×8年該企業(yè)采用資產(chǎn)負債表債務法下的所得稅費用為（　　）元。
    會計網(wǎng)用戶
    ["1 450 500","1 600 500","1 250 000","1 320 000"]
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    <p style="mso-pagination:widow-orphan;line-height:120%;"><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">甲企業(yè)</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">20×4</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">年</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">12</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">月購入管理用固定資產(chǎn)，購置成本為</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">1 000</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">萬元，預計使用年限為</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">10</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">年，預計凈殘值為零，采用直線法計提折舊。稅法上的折舊方法和折舊年限與會計相同。</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">20×5</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">年起甲企業(yè)實現(xiàn)的利潤總額每年均為</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">500</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">萬元。</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">20×7</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">年末，甲企業(yè)對該項管理用固定資產(chǎn)進行的減值測試表明，其可收回金額為</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">595</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">萬元。該企業(yè)適用的所得稅稅率是</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">25%</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">。</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">20×8</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;">年該企業(yè)采用資產(chǎn)負債表債務法下的所得稅費用為（　?。┰?。</span><span style="mso-spacerun:'yes';font-family:楷體;mso-bidi-font-family:Helvetica; line-height:120%;font-size:11.0000pt;mso-font-kerning:0.0000pt;"></span></p>
    會計網(wǎng)用戶
    ["1 450 500","1 600 500","1 250 000","1 320 000"]
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