问题已解决
財務(wù)與會計550題,483題,這里5和6小題,沒有看明白,為什么要減去事項3和加上事項4?
FAILED
FAILED
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事項(3),投資性房地產(chǎn)的賬面價值為2200萬元,計稅基礎(chǔ)=2000-2000/10×6/12=1900(萬元),產(chǎn)生應(yīng)納稅暫時性差異額=2200-1900=300(萬元),確認(rèn)遞延所得稅負(fù)債額=300×25%=75(萬元)。
事項(4),當(dāng)期產(chǎn)生可抵扣暫時性差異額=120-100=20(萬元),確認(rèn)遞延所得稅資產(chǎn)=20×25%=5(萬元)。
遞延所得稅=遞延所得稅負(fù)債-遞延所得稅資產(chǎn)
所以這里遞延所得稅負(fù)債要減去,遞延所得稅資產(chǎn)要加上
2022 09/13 18:05
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2022 09/13 19:06
所得稅費用為什么就只是減去永久性差異?
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gxc1007 
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2022 09/13 19:06
所得稅費用為什么就只是減去永久性差異?
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gxc1007 
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2022 09/13 19:06
所得稅費用為什么就只是減去永久性差異?
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2022 09/13 19:07
這里的應(yīng)交所得稅與所得稅費用,計算差異為什么這么大,
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gxc1007 
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2022 09/13 19:07
這里的應(yīng)交所得稅與所得稅費用,計算差異為什么這么大,
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