问题已解决
亂選的一個(gè),這個(gè)具體是怎樣做的呢
FAILED
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您好!老師正在看題目
2023 08/31 22:12
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2023 08/31 22:17
您好!2017年初,計(jì)稅依據(jù)=2000-100=1900,賬面價(jià)值是2100,賬面價(jià)值>計(jì)稅依據(jù),形成遞延所得稅負(fù)債=200*25%=50,b正確
2021.12.31賬面價(jià)值1980,計(jì)稅依據(jù)=1900-100=1800,賬面價(jià)值還是>計(jì)稅依據(jù),差額180,相對于之前的200,差額減少了20,所以要轉(zhuǎn)回遞延所得稅資產(chǎn)=20*25%=5
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