问题已解决
老師第11題,信用減值損失和資產(chǎn)減值損失我記得不可以在計算所得稅時扣除啊,要調(diào)增的,為什么這題沒調(diào)?
FAILED
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題目問的確認(rèn)的所得稅費(fèi)用,而不是應(yīng)納所得稅
對于減值,需要確認(rèn)遞延所得稅資產(chǎn)以及貸方所得稅費(fèi)用——遞延所得(10+40)*0.25=12.5
應(yīng)納稅所得額以及借方所得稅費(fèi)用——當(dāng)期所得稅=1172*0.25=293
合計280.5利潤表所得稅費(fèi)用項目填列
2020 05/12 22:18
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2020 05/12 22:23
老師,怎么看信用減值損失和資產(chǎn)減值損失是遞延的資產(chǎn)還是負(fù)債呢?
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2020 05/12 22:57
減值后賬面小于計稅基礎(chǔ),確認(rèn)遞延所得稅資產(chǎn)
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