问题已解决
把表格里的數(shù)字 等式 還有賬務(wù)處理都寫一下謝謝
FAILED
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2007年應(yīng)納稅所得額=3000+(1500×2÷10-1500÷10)+500-(1200-800)+250+75=3575
存貨賬面價值0,計稅基礎(chǔ)75,可抵扣暫時性差異
固定資產(chǎn)賬面價值1500-1500×2÷10=1200,計稅基礎(chǔ)1500-1500÷10=1350,可抵扣暫時性差異150
交易性金融資產(chǎn)賬面價值1200,計稅基礎(chǔ)800,應(yīng)納稅所暫時性差異400
遞延所得稅資產(chǎn)=(75+150)×0.25=56.25
遞延所得稅負(fù)債=400×0.25=100
遞延所得稅費用=100-56.25=43.75
所得稅費用=3575×0.25+43.75=937.5
借所得稅費用937.5
遞延所得稅資產(chǎn)56.25
貸遞延所得稅負(fù)債100
應(yīng)交所得稅3575×0.25=893.75
2022 06/14 23:23
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2022 06/15 08:08
那個納稅調(diào)整調(diào)增調(diào)減怎么看的啊 像這題的交易性金融資產(chǎn)就是調(diào)減 為什么啊
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2022 06/15 08:43
就是看會計是是收益還是損失,然后看稅法認(rèn)不認(rèn),對應(yīng)納稅調(diào)整
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2022 06/15 09:12
下面還有一個例題16也做一下 和上面那題連在一起的
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2022 06/15 09:13
可以單獨發(fā)一下圖片嗎,老師看不清楚
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2022 06/15 09:14
麻煩過程分錄也寫一下
FAILED
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2022 06/15 09:37
存貨:可抵扣暫時性差異
固定資產(chǎn):可抵扣暫時性差異
交易性金融資產(chǎn):應(yīng)納稅暫時性差異
預(yù)計負(fù)債:可抵扣暫時性差異
?
期末遞延所得稅負(fù)債=675*0.25=168.75
遞延所得稅負(fù)債本期=168.75-100=68.75
期末遞延所得稅資產(chǎn)=(200+290+250)*0.25=185
本期遞延所得稅資產(chǎn)=185-56.25=128.75
?
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遞延所得稅費用=68.75-128.75=-60
所得數(shù)費用=1155-60=1095
?
借所得稅費用1095
遞延所得稅資產(chǎn)128.75
貸遞延所得稅負(fù)債68.75
應(yīng)交所得稅1155
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2022 06/15 09:42
謝謝謝謝
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2022 06/15 09:45
不客氣,祝你工作順利
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