问题已解决
遞延所得稅怎么理解透徹,下次做題不會錯
FAILED
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你好,先看一下題目,請稍等
2024 04/13 23:14
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張學娟老師 
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2024 04/13 23:19
遞延所得稅費用(或收益)=當期遞延所得稅負債的增加額+當期遞延所得稅資產的減少額-當期遞延所得稅負債的減少額-當期遞延所得稅資產的增加額
所得稅費用=當期所得稅+遞延所得稅費用(或收益)
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張學娟老師 
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2024 04/13 23:21
所得稅費用=當期所得稅+(遞延所得稅負債期末-期初)—(遞延所得稅資產期末-期初),記住這個公式套公式也行
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張學娟老師 
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2024 04/13 23:22
遞延所得稅資產增加是減少所得稅費用,遞延所得稅負債增加是增加所得稅費用
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