问题已解决
借所得稅費(fèi)用,貸遞延所得稅負(fù)債。 什么時(shí)候走這個(gè)分錄 交稅的時(shí)候,再怎么寫?
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學(xué)員你好,賬面價(jià)值大于計(jì)稅基礎(chǔ)的時(shí)候形成遞延負(fù)債,比如:計(jì)提減值準(zhǔn)備 資產(chǎn)負(fù)債表日寫這個(gè)分錄
2022 01/14 08:41
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2022 01/14 08:42
就是會(huì)計(jì)上和計(jì)稅基礎(chǔ)形成差異的時(shí)候,是寫這個(gè)分錄,是不是???
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2022 01/14 08:43
那就是應(yīng)該交稅的時(shí)候。是那個(gè)所得稅費(fèi)用,應(yīng)交稅費(fèi),應(yīng)交增值稅。對(duì)不對(duì)?是借啥 貸啥
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2022 01/14 08:47
是的? 形成差異的時(shí)候?qū)戇@個(gè)分錄,一般來(lái)說(shuō)資產(chǎn)負(fù)債表日計(jì)提減值準(zhǔn)備,這個(gè)一般跟增值稅沒(méi)有什么關(guān)系。遞延所得稅的對(duì)方科目一般為所得稅費(fèi)用,但是所得稅費(fèi)用不等于應(yīng)交所得稅。? ?借:所得稅費(fèi)用? ?貸:遞延所得稅負(fù)債
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2022 01/14 14:01
借 所得稅費(fèi)用 貸應(yīng)交稅費(fèi)-應(yīng)交所得稅
還是借應(yīng)交稅費(fèi)-應(yīng)交所得稅 貸 所得稅費(fèi)用
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2022 01/14 14:02
這個(gè)是啥 什么時(shí)候做這個(gè)分錄
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2022 01/14 14:04
要是遞延所得稅資產(chǎn)呢 借遞延所得稅資產(chǎn) 貸所得稅費(fèi)用 對(duì)嗎 如果不對(duì)寫個(gè)對(duì)的
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2022 01/14 14:22
是的? ?遞延所得稅的對(duì)應(yīng)科目一般都是所得稅費(fèi)用
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2022 01/14 14:25
我怎么還想著 所得稅費(fèi)用 應(yīng)交稅費(fèi)-應(yīng)交所得稅 這是什么意思 是不是還有這么個(gè)
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2022 01/14 14:36
應(yīng)交稅費(fèi)-應(yīng)交所得稅? 是實(shí)際要交的? 并不等于所得稅費(fèi)用,比如公允價(jià)值增加要算所得稅費(fèi)用? ?但是不要交所得稅
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