问题已解决
老師 446題 所得稅怎么理解
FAILED
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你好,這個(gè)所得稅通過影響所得稅費(fèi)用,影響當(dāng)期利潤
本來不考慮稅收的情況
-(1000-800)+200/10*9/12=185
但是通過這筆銷售,銷售方按200交了稅,而抵扣回來的只有當(dāng)期折舊15,也就是形成了185的可抵扣差異
確認(rèn)遞延185*25%=46.25,這個(gè)金額導(dǎo)致本期所得稅非減少,利潤增加
185-46.25=138.75才影響額
2022 08/09 21:20
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2022 08/09 21:24
怎么看是確認(rèn)遞延所得稅資產(chǎn)呢
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2022 08/09 21:26
你本期多交了,后期可以抵回來那就是遞延資產(chǎn)。本期少交了后期要補(bǔ)回來就叫遞延負(fù)債
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2022 08/09 21:37
明白了 謝謝老師
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2022 08/09 21:43
不客氣呢,學(xué)業(yè)順利
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