问题已解决
老師,請(qǐng)問交易性金融資產(chǎn)期末公允價(jià)值上升,為什么要調(diào)減利潤總額?為什么是確認(rèn)遞延所得稅負(fù)債?
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你好,這個(gè)屬于時(shí)間性差異,公允價(jià)值變動(dòng)收益暫時(shí)不繳稅,調(diào)減利潤總額,形成遞延所得稅負(fù)債
2020 09/05 07:43
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2020 09/05 07:52
是不是等以后交易性金融資產(chǎn)處置的時(shí)候再交稅?
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2020 09/05 07:56
是的,最終確認(rèn)收益的時(shí)候繳稅
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