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年初可抵扣暫時(shí)性差異預(yù)計(jì)負(fù)債800000元,遞延遲所得稅資產(chǎn)200000元,當(dāng)年實(shí)際支付保修費(fèi)500000元,沖減前期確認(rèn)的相關(guān)預(yù)計(jì)負(fù)債,當(dāng)年又確認(rèn)保修費(fèi)100000元,增加預(yù)計(jì)負(fù)債,當(dāng)年應(yīng)繳納所得稅多少,怎么計(jì)算的
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當(dāng)年納稅調(diào)減金額=50-10=40萬(wàn)
遞延所得稅資產(chǎn)期末余額=(80-50+10)*25%=10
借:所得稅費(fèi)用 10
貸:遞延所得稅資產(chǎn) 10
2020 04/30 16:40
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2020 04/30 16:51
謝謝老師
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劉之寒老師 
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2020 04/30 17:34
客氣了,如有問(wèn)題可以再次咨詢
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