问题已解决
老師晚上好,打擾了,這第4題,它是說預(yù)計2022年后所得稅稅率變更為25%,A在計算時為嘛用25%了,它不是2021年末的資料嗎?還有CD項怎么計算
FAILED
FAILED
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同學(xué)你好
因為遞延所得稅資產(chǎn)和負(fù)債都是要按未來轉(zhuǎn)回期間的稅率計算的,所以要用25%。
C選項=【1000-(500-期初200)+(100-期初90)】*0.15=106.5
D選項=106.5+(500*0.25-30)-(100*0.25-11.5)=106.5+45-13.5=138
2022 08/17 22:57
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2022 08/18 08:33
老師,-(500-期初200)+(100-期初90)】是什么意思呀
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2022 08/18 11:30
500-200是說明本期需要調(diào)減的所得額。
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2022 08/18 11:30
100-90是本期要調(diào)增的所得額
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2022 08/18 21:29
老師,就是說,產(chǎn)生應(yīng)納稅暫時性差異,所以要調(diào)減是吧
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2022 08/18 21:31
是的,同學(xué),應(yīng)納稅暫時性差異,說明是當(dāng)期會計利潤大于應(yīng)納稅所得額的部分。
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2022 08/18 21:37
哦哦謝謝老師
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2022 08/18 21:38
客氣了,有問題再問,如滿意解決點已解決五星評價
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