问题已解决
這個凈利潤的調(diào)整是調(diào)整了什么呀
FAILED
FAILED
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你好,調(diào)整的2000是屬于公允增值存貨對外
2021 07/08 14:54
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陳詩晗老師 
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2021 07/08 14:54
出售的部分,調(diào)整了利潤
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2021 07/08 15:02
所以是需要調(diào)整凈利潤的嗎
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2021 07/08 15:03
可是出售的話,不是內(nèi)部出售嗎
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陳詩晗老師 
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2021 07/08 15:05
同學(xué),如果說是內(nèi)部交易才是調(diào)整那個沒有實現(xiàn)的部分,你這個是屬于合并日公允和賬面的差異,這個是按照實現(xiàn)的部分來調(diào)整。
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2021 07/08 15:08
所以調(diào)整的東西是因為存貨增值而增加的資本公積嗎
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2021 07/08 15:09
可是這個會影響凈利潤嗎
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2021 07/08 15:13
你雖然說是調(diào)整了資本公積,你在個別報表確認(rèn)主營業(yè)務(wù)成本的時候是按照賬面確認(rèn)的,但是在投資方,他覺得應(yīng)該按照工藝來確認(rèn)主營業(yè)務(wù)成本呀,所以說這個會影響利潤。
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2021 07/08 15:16
所以這個就是遞延所得稅
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陳詩晗老師 
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2021 07/08 15:16
這個不是遞延所得稅,這個調(diào)整的就是你出售商品的主營業(yè)務(wù)成本。
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