问题已解决
老師,星美電器的實操第61題中,12月31日所得稅費用結(jié)轉(zhuǎn)的分錄:借 本年利潤,貸所得稅費用。我覺得應(yīng)該是:借利潤分配——未分配利潤,貸所得稅費用。 “本年利潤”科目最后形成利潤總額,是計算所得稅的依據(jù)。所以,所得稅費用不應(yīng)該用”本年利潤”來處理?
FAILED
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同學(xué)你好,計稅依據(jù)是看的財務(wù)報表利潤表的利潤總額哈,不是看本年利潤來作為計稅依據(jù)
2022 04/07 16:30
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2022 04/07 16:46
好像明白了。我沒有做過實操工作,所以還是有點蒙。您看
最后一題,利潤分配——未分配利潤是負數(shù)1619914.76,從數(shù)據(jù)看,好像是交了企業(yè)所得稅以后的,企業(yè)完全是虧損的?
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2022 04/07 16:49
這是最后一題,本年利潤-1619914.76結(jié)轉(zhuǎn)至未分配利潤
FAILED
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2022 04/07 16:54
就是交了企業(yè)所得稅之后的,所有是虧損??词欠窠欢?,可以看利潤表。不看利潤表,也是看沒有扣除所得稅費用的本年利潤
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2022 04/08 10:48
明白了,謝謝老師!
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2022 04/08 11:10
不客氣哈,給個五星好評唄,謝謝啦
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