问题已解决
你好,請(qǐng)問第9題中調(diào)整累計(jì)攤銷數(shù)怎么算出來的?后面調(diào)整175的是我寫的那樣算嗎?
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按10年攤銷8000/10/12*6=400,按8年應(yīng)攤8000/8/12*6=500,所以少攤100,應(yīng)補(bǔ)記攤銷100,調(diào)整應(yīng)稅所得按100*175%=175
2019 10/01 07:43
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84784952 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 10/01 09:40
前面100的為會(huì)計(jì)上計(jì)算攤銷的錯(cuò)誤調(diào)整,后面175的直接用相差攤銷數(shù)*175%算應(yīng)納稅所得額有點(diǎn)搞不懂
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風(fēng)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 10/01 09:42
前面100是要做賬的,就是企業(yè)做賬錯(cuò)誤的調(diào)整
后面則是在做納稅申報(bào),不涉及賬務(wù)調(diào)整也不用做賬,只是計(jì)算企業(yè)所得稅用的
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