问题已解决
不理解圖片中的例子,麻煩老師解釋下
FAILED
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同學(xué),你好
老師正在看
2023 03/31 16:57
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2023 03/31 16:59
比如說,賬面,80,稅法140,那是不是說明本期會計的折舊都提了60萬,利潤少60萬,那所得稅是不是就少交15萬的稅了,所以根據(jù)稅法的規(guī)定,本期調(diào)增,是不是本期多交了15萬的稅,這個差異,以后期間逐漸多交15萬的稅,直到會計和稅法的賬面價值相等
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2023 03/31 17:02
本期會計都提了60萬?這是什么意思呢
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2023 03/31 17:04
因為老師不知道你的題目,假設(shè)原值是160萬,本期會計計提80,稅法計提了20,二者的折舊差額是60
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2023 03/31 17:08
那就是按照稅法來說,會計上是多計提了,所以以后要補?
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2023 03/31 17:09
是的,同學(xué),您的理解是正確的
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2023 03/31 17:11
那這個公式是什么意思?遞延還會有期初余額嗎?不是每年都會調(diào)整所得稅
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2023 03/31 17:13
會有期初余額,上年的年末余額結(jié)轉(zhuǎn)到本年年初
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2023 03/31 17:14
為什么呢?不是每年都會調(diào)整,然后計算到所得稅費用嗎?
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2023 03/31 17:17
根據(jù)公式計提的是最后的差額
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2023 03/31 17:17
跟壞賬準(zhǔn)備的感覺有點類似
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2023 03/31 17:26
可以仔細講一下嗎
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2023 03/31 17:30
因為你的賬面價值是一年一年扣下來的,所以不能直說當(dāng)年,所以他們二者的差異也并不是說當(dāng)年一年形成的,是累計的,所以肯定要考慮期初
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2023 03/31 17:46
那比如說期初10,期末18,只計算本期的8,那還有這個10不管嗎?
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2023 03/31 23:43
同學(xué),這個要根據(jù)公式理解呢,公式說的意思就是本期的發(fā)生額
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