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oefententamen beco 2
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Oefententamen Beco IIVraag 1
De volgende gegevens zijn bekend
- Ondernemingsvermogen begin jaar (2018): 300.000
- Ondernemingsvermogen eind jaar (2018): 600.000
- Verrekenbaar verlies (uit 2017) 30.000
- Niet aftrekbare beloningen (2018) 7.000
- Afname toelaatbare fiscale reserves (2018): 10.000
- Investeringsaftrek (2018): 5.000
- Dividenduitkering (gedaan in 2018): 10.000
- Niet aftrekbare rente (2018): 8.000
- Winst uit deelneming waarop deelnemingsvrijstelling van toepassing is (2018):
80.000
Bereken de fiscale winst, de belastbare winst en het belastbaar bedrag.
Vraag 2
, In 2017 is de nota verzekeringspremie 1-7-2017/30-6-2018 terzake van het
bedrijfspand ad
€ 50.000 ontvangen en betaald. De kosten zijn in zijn geheel in de
resultatenrekening
verantwoord.
Overlopen activa 25.000
Aan Beheerskosten 25.000
Vraag 3
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