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老師,假如廣宣費(fèi),發(fā)生一千可以抵扣750那么賬面價(jià)值是多少,計(jì)稅基礎(chǔ)是多少,廣宣費(fèi)是作為資產(chǎn)還是負(fù)債來(lái)看
FAILED
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賬面價(jià)值是0,計(jì)稅基礎(chǔ)是未來(lái)可以稅前抵扣的250,當(dāng)做資產(chǎn)看,可抵扣暫時(shí)性差異,遞延所得稅資產(chǎn)
2021 08/04 21:14
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2021 08/04 21:52
老師麻煩舉例個(gè)負(fù)債的賬面價(jià)值
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2021 08/04 21:53
上面這個(gè)是不是賬面價(jià)值等于計(jì)稅基礎(chǔ)呀
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