问题已解决
遞延所得稅資產(chǎn)和遞延所得稅負(fù)債的相關(guān)賬務(wù)處理
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遞延所得稅資產(chǎn)是資產(chǎn)性質(zhì)的科目,增加計入借方,減少計入貸方。
遞延所得稅負(fù)債是負(fù)債性質(zhì)的科目,增加計入貸方,減少計入借方。
遞延所得稅資產(chǎn)和遞延所得稅負(fù)債的賬務(wù)處理是,
借:所得稅費用,
遞延所得稅資產(chǎn)(或貸方),
貸:應(yīng)交稅費—企業(yè)所得稅,
遞延所得稅負(fù)債(或借方)。
2023 05/30 12:58
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2023 05/30 13:33
這兩個分錄分別是什么意思?
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2023 05/30 13:43
同學(xué)你好
就是你要的分錄
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2023 05/30 13:43
我的意思分別是什么情況下用這些分錄
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2023 05/30 13:48
同學(xué)你好
確認(rèn)遞延所得稅或者負(fù)債的時候
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2023 05/30 13:50
哪些需要確認(rèn)遞延所得稅或者負(fù)債?確認(rèn)之后什么情況下會轉(zhuǎn)回?
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樸老師 
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2023 05/30 13:56
同學(xué)你好,
一般情況下,資產(chǎn)、負(fù)債的賬面價值與其計稅基礎(chǔ)不同產(chǎn)生暫時性稅會差異的,對于遞延所得稅資產(chǎn)來說,還需要估計未來期間能夠取得足夠的應(yīng)納稅所得額,就要確認(rèn)遞延所得稅了。
例如:折舊政策不同導(dǎo)致的暫時性差異、壞賬政策不同導(dǎo)致的暫時性差異、預(yù)計負(fù)債導(dǎo)致的暫時性差異等
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