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老師,這道題,資料一,我下面寫(xiě)的答案,我用淺黃色圈出來(lái)的那個(gè)分錄和對(duì)應(yīng)計(jì)算出來(lái)的金額,該怎么理解?資料二的答案,我用棕色劃線的那句話,題目里哪里可以看出?還有就是,賬面價(jià)值1200是從題目里面得出來(lái)的?
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你這里計(jì)提了減值
減值稅法不認(rèn)可,形成暫時(shí)性差異,確認(rèn)遞延所得稅資產(chǎn)
2021 08/16 09:28
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2021 08/16 09:29
會(huì)計(jì)不應(yīng)該攤銷(xiāo)
稅法攤銷(xiāo)120
你這里形成暫時(shí)性差異
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2021 08/16 10:21
老師,那會(huì)計(jì)多計(jì)提了120萬(wàn)的攤銷(xiāo),是按照稅法口徑來(lái)攤銷(xiāo)的?會(huì)計(jì)上不能攤銷(xiāo),所以要沖回之前按照稅法口徑計(jì)提的攤銷(xiāo)?
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2021 08/16 10:23
對(duì)的,對(duì)的,這里理解是正確的。
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2021 08/16 10:23
老師,那個(gè)賬面價(jià)值1200又是怎么來(lái)的?
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2021 08/16 10:24
賬面價(jià)值就是你的原值,你會(huì)計(jì)上不折舊就是一千二
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2021 08/16 10:24
是因?yàn)槟晗奘?,攤銷(xiāo)了10年,所以是用120乘以10得來(lái)的?
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2021 08/16 10:27
老師,是只要會(huì)計(jì)和稅法有差異,就必須得確認(rèn)遞延嗎?
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2021 08/16 10:46
如果說(shuō)這個(gè)差異是屬于暫時(shí)性差異,就需要確定的。
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2021 08/16 10:51
老師,我還有一個(gè)問(wèn)題,我們會(huì)計(jì)做賬,不都是按照會(huì)計(jì)口徑來(lái)做賬么?既然會(huì)計(jì)口徑不允許攤銷(xiāo),那為什么還要按照稅法口徑來(lái)攤銷(xiāo)?
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2021 08/16 11:27
同學(xué)。你這里是差錯(cuò)更正,你會(huì)計(jì)之前攤銷(xiāo)了,現(xiàn)在沖
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2021 08/16 11:33
老師,還有一個(gè)問(wèn)題就是,這道題最后是把以前年度損益調(diào)整的余額轉(zhuǎn)入留存收益了,是因?yàn)闆](méi)有涉及政策變更,所以最后才不用把以前年度損益調(diào)整的事項(xiàng),通過(guò)“利潤(rùn)分配-未分配利潤(rùn)”來(lái)核算嗎?
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2021 08/16 11:57
對(duì)的,通過(guò)以前年度損益調(diào)整科目來(lái)進(jìn)行過(guò)渡,轉(zhuǎn)到未分配利潤(rùn)。
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2021 08/16 12:02
老師,這道題最終不是轉(zhuǎn)到留存收益的嗎?留存收益不是包括盈余公積,利潤(rùn)分配-未分配利潤(rùn),這兩個(gè)么?但是,轉(zhuǎn)到利潤(rùn)分配-未分配利潤(rùn),這個(gè)只是一級(jí)科目吧?
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2021 08/16 12:41
需要轉(zhuǎn)到留存收益啊,就你的最后一步是轉(zhuǎn)到未分配利潤(rùn)和盈余公積。
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