问题已解决
老師,已入庫(kù)但未認(rèn)證的應(yīng)交稅費(fèi)-待抵扣稅金,在資產(chǎn)負(fù)債表里是和其他應(yīng)交稅費(fèi)合計(jì)填在應(yīng)交稅費(fèi)欄次,還是重分類要放其他流動(dòng)資產(chǎn)欄次?
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規(guī)范的處理就是重分類要放其他流動(dòng)資產(chǎn)欄次
2024 04/12 17:47
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2024 04/12 17:51
除了待抵扣稅金還有哪些科目是需要放其他流動(dòng)資產(chǎn)?
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家權(quán)老師 
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2024 04/12 17:54
資產(chǎn)負(fù)債表前邊已經(jīng)列明的資產(chǎn)沒(méi)有包括的流動(dòng)資產(chǎn)就是其他流動(dòng)資產(chǎn)
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2024 04/12 17:56
但是報(bào)表上這個(gè)其他流動(dòng)資產(chǎn)欄次,是待抵扣稅金和地方教育費(fèi)附加的差額,我不太明白為什么地方教育費(fèi)附加算進(jìn)去,而且還不算城建稅和教育費(fèi)附加
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家權(quán)老師 
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2024 04/12 17:58
教育附加那些是要交的才計(jì)提,沒(méi)機(jī)會(huì)體現(xiàn)在借方的
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2024 04/12 18:28
那請(qǐng)問(wèn)老師,企業(yè)所得稅計(jì)提數(shù),是需要放在其他流動(dòng)負(fù)債去體現(xiàn)嗎
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2024 04/12 20:44
那個(gè)是直接在應(yīng)交稅費(fèi)體現(xiàn),為啥要體現(xiàn)在其他流動(dòng)負(fù)債?
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