单选题 A company reports net income of $80000 for the year. The table below indicates selected items which were included in net income and their associated tax status.
including in determi-
ning net income 		tax status
depreciation expense
dividend income
fine related to environmental damage
R&D expenditures 		$70000
$120000
$100000
$50000 		$90000 allowed for tax purposes
dividends not taxable
not deductible for tax purposes
$20000 allowed for tax purposes
The company"s tax rate is 35%. The company"s current income taxes payable is closest to:
【正确答案】 B
【答案解析】[解析]
净收益
+账面折旧金额
-征税允许的最高折旧扣除金额
-股息收益
+罚款
+账面研发金额
-征税允许的最高研发扣除金额 		80000美元
70000美元
(90000美元)
(120000美元)
100000美元
50000美元
(200000美元)
应税收益 790000美元
当前应付收益税金=应税收益×税率=790000美元×35%=276500(美元)。