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@小天老師,這個(gè)安裝費(fèi)8萬(wàn)元計(jì)入固定資產(chǎn)計(jì)提折舊了,不影響遞延所得稅資產(chǎn)嗎?
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤(pán)賬務(wù)核算及分析
你好,學(xué)員,不影響遞延所得稅資產(chǎn)
2023 06/25 13:04
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/25 13:06
可以把分析過(guò)程寫(xiě)出來(lái)嗎?不明白
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/25 13:08
因?yàn)檫@個(gè)8萬(wàn),會(huì)計(jì)和稅法口徑是一致的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/25 13:11
這道題的會(huì)計(jì)分錄可以幫我寫(xiě)一下嗎?謝謝老師
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/25 13:13
你好,學(xué)員,這個(gè)題目不用寫(xiě)分錄的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/25 13:16
我知道不用寫(xiě)分錄,我不會(huì)寫(xiě),老師幫我寫(xiě)一下吧
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 06/25 13:19
甲公司
借固定資產(chǎn)600+8
應(yīng)交稅費(fèi)應(yīng)交增值稅78
貸銀行存款678+8
乙公司
借銀行存款678
貸主營(yíng)業(yè)務(wù)收入600
應(yīng)交稅費(fèi)應(yīng)交增值稅78
借營(yíng)業(yè)成本360
貸庫(kù)存商品36
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/25 13:31
遞延所得稅資產(chǎn)多大會(huì)計(jì)分錄呢?老師
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/25 13:35
借遞延所得稅資產(chǎn)48.75
貸所得稅費(fèi)用
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/25 13:43
沒(méi)有抵消分錄,老師
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/25 13:43
感覺(jué)少點(diǎn)分錄
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 06/25 13:45
抵消的話(huà),是站在合并角度的
借主營(yíng)業(yè)務(wù)收入600
貸主營(yíng)業(yè)務(wù)成本360
固定資產(chǎn)600-360
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