问题已解决
老師,請問稅前利潤,是科目余額表里的哪個數(shù)啊?我們用的是企業(yè)會計準則。



你好,稅前利潤是利潤表中的利潤總額數(shù)。
2020 01/19 16:16

84785042 

2020 01/19 16:19
是本年利潤科目呢,還是利潤分配科目,還是利潤分配未分配利潤科目呢?

立紅老師 

2020 01/19 16:31
你好,由于所得稅費用已經(jīng)轉(zhuǎn)入本年利潤,所以本年利潤是稅后利潤數(shù),您看利潤表中的利潤總額項目就可以。

84785042 

2020 01/19 16:32
老師您好,我這沒有報表,只有科目余額表。怎么看呢?

立紅老師 

2020 01/19 16:36
你好,如果是科目余額表中的本年利潤是扣掉所得稅后的利潤,也就是稅后利潤,稅前利潤=本年利潤/(1-所得稅稅率)

84785042 

2020 01/19 16:38
謝謝老師

立紅老師 

2020 01/19 16:44
不客氣的,祝您學習愉快,如果對老師的回復(fù)滿意,請給老師一個好評,謝謝。
