当前位置:财税问题 >
實(shí)務(wù)
问题已解决
求問這道題的分錄 計(jì)算方法
FAILED



您好,我來做這個(gè)題目
2023 12/11 09:22

一休哥哥老師 

2023 12/11 09:23
調(diào)整后應(yīng)納稅所得額為800萬元,
應(yīng)交所得稅
=800*0.25=200

一休哥哥老師 

2023 12/11 09:24
遞延所得稅負(fù)債
=52.5-25=27.5
遞延所得稅資產(chǎn)
=5-25=-20

一休哥哥老師 

2023 12/11 09:25
借:所得稅費(fèi)用 247.50
貸:遞延所得稅負(fù)債27.5
遞延所得稅資產(chǎn) 20
貸:應(yīng)交稅費(fèi)-應(yīng)交所得稅 200
