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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤(pán)賬務(wù)核算及分析
你好,學(xué)員,這個(gè)題目可以文字發(fā)送出來(lái)嗎,以便老師更好的為你解答,感謝理解
2022 06/05 17:16
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:19
文字發(fā)不了
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2022 06/05 17:20
發(fā)送文字提示什么 的,學(xué)員
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2022 06/05 17:21
請(qǐng)檢查什么違規(guī)
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2022 06/05 17:23
好的,老師刷新看看圖片
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2022 06/05 17:23
好,謝謝老師
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2022 06/05 17:23
好,謝謝老師
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2022 06/05 17:31
(1)1、固定資產(chǎn)賬面價(jià)值=200-200/5=160,計(jì)稅基礎(chǔ)=200-200/10=180,
可抵扣暫時(shí)性差異=180-160=20
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2022 06/05 17:31
2、無(wú)形資產(chǎn)賬面價(jià)值=400-400/10=360,計(jì)稅基礎(chǔ)=400-400/5=320
應(yīng)納稅暫時(shí)性差異=360-320=40
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2022 06/05 17:31
3、預(yù)計(jì)負(fù)債賬面價(jià)值=40,計(jì)稅基礎(chǔ)=0,
可抵扣暫時(shí)性差異=40-0=40
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2022 06/05 17:31
(2)確定遞延所得稅負(fù)債金額=40*25%=10
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2022 06/05 17:31
確定遞延所得稅資產(chǎn)金額=20*25%+40*25%=15
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2022 06/05 17:31
(3)1、借遞延所得稅資產(chǎn)5
貸所得稅費(fèi)用5
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2022 06/05 17:31
2、借所得稅費(fèi)用10
貸遞延所得稅負(fù)債10
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2022 06/05 17:31
3、1、借遞延所得稅資產(chǎn)10
貸所得稅費(fèi)用10
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2022 06/05 17:31
(1)1、固定資產(chǎn)賬面價(jià)值=200-200/5=160,計(jì)稅基礎(chǔ)=200-200/10=180,
可抵扣暫時(shí)性差異=180-160=20
2、無(wú)形資產(chǎn)賬面價(jià)值=400-400/10=360,計(jì)稅基礎(chǔ)=400-400/5=320
應(yīng)納稅暫時(shí)性差異=360-320=40
3、預(yù)計(jì)負(fù)債賬面價(jià)值=40,計(jì)稅基礎(chǔ)=0,
可抵扣暫時(shí)性差異=40-0=40
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2022 06/05 17:31
(2)確定遞延所得稅負(fù)債金額=40*25%=10
確定遞延所得稅資產(chǎn)金額=20*25%+40*25%=15
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2022 06/05 17:31
(3)1、借遞延所得稅資產(chǎn)5
貸所得稅費(fèi)用5
2、借所得稅費(fèi)用10
貸遞延所得稅負(fù)債10
3、1、借遞延所得稅資產(chǎn)10
貸所得稅費(fèi)用10
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2022 06/05 17:31
(1)1、固定資產(chǎn)賬面價(jià)值=200-200/5=160,計(jì)稅基礎(chǔ)=200-200/10=180,
可抵扣暫時(shí)性差異=180-160=20
2、無(wú)形資產(chǎn)賬面價(jià)值=400-400/10=360,計(jì)稅基礎(chǔ)=400-400/5=320
應(yīng)納稅暫時(shí)性差異=360-320=40
3、預(yù)計(jì)負(fù)債賬面價(jià)值=40,計(jì)稅基礎(chǔ)=0,
可抵扣暫時(shí)性差異=40-0=40
(2)確定遞延所得稅負(fù)債金額=40*25%=10
確定遞延所得稅資產(chǎn)金額=20*25%+40*25%=15
(3)1、借遞延所得稅資產(chǎn)5
貸所得稅費(fèi)用5
2、借所得稅費(fèi)用10
貸遞延所得稅負(fù)債10
3、1、借遞延所得稅資產(chǎn)10
貸所得稅費(fèi)用10
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2022 06/05 17:35
鹿城公司2020年12月31日資產(chǎn)負(fù)債表有關(guān)項(xiàng)目資料如下:
(1)“交易性金融資產(chǎn)”項(xiàng)目年末金額為460萬(wàn)元,其初始入賬金額為400萬(wàn)元;
(2)“應(yīng)收賬款”項(xiàng)目年末金額為390萬(wàn)元;(3)“存貨”項(xiàng)目年末金額為360萬(wàn)元。其他有關(guān)資料為:
①“利潤(rùn)表”中利潤(rùn)總額為484萬(wàn)元
②“壞賬準(zhǔn)備”賬戶年初余額為14萬(wàn)元元,年末余額為20萬(wàn)元;“存貨跌價(jià)準(zhǔn)備”賬戶年初余額為20萬(wàn)元,年末余額為10萬(wàn)元;
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2022 06/05 17:35
鹿城公司2020年12月31日資產(chǎn)負(fù)債表有關(guān)項(xiàng)目資料如下:
(1)“交易性金融資產(chǎn)”項(xiàng)目年末金額為460萬(wàn)元,其初始入賬金額為400萬(wàn)元;
(2)“應(yīng)收賬款”項(xiàng)目年末金額為390萬(wàn)元;(3)“存貨”項(xiàng)目年末金額為360萬(wàn)元。其他有關(guān)資料為:
①“利潤(rùn)表”中利潤(rùn)總額為484萬(wàn)元
②“壞賬準(zhǔn)備”賬戶年初余額為14萬(wàn)元元,年末余額為20萬(wàn)元;“存貨跌價(jià)準(zhǔn)備”賬戶年初余額為20萬(wàn)元,年末余額為10萬(wàn)元;
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2022 06/05 17:35
可以再講一下這道嘛
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2022 06/05 17:35
你好,學(xué)員,很抱歉,學(xué)堂有規(guī)定,新問(wèn)題可以重新提問(wèn)
在職稱(chēng)里面提問(wèn)接手比較快
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