问题已解决
因?yàn)橥顿Y一個(gè)公司,然后把存貨銷售出去,虛增了100萬收入,這個(gè)100萬怎樣確認(rèn)遞延,
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你好,這個(gè)跟遞延無關(guān)啊,銷售了就是實(shí)實(shí)在在的收入,怎么是虛增呢?
2021 11/15 14:22
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2021 11/15 14:23
不好意思,忘了說了,是銷售給的子公司,這個(gè)是未實(shí)現(xiàn)的內(nèi)部損益
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2021 11/15 14:25
那屬于遞延所得稅資產(chǎn)
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2021 11/15 14:28
應(yīng)該確認(rèn)多少呢,25嗎?如果這批貨減值了,對遞延有什么影響?麻煩把分錄寫一下,
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2021 11/15 14:31
借遞延所得稅資產(chǎn)100*25 貸應(yīng)交稅費(fèi)25
減值也是一樣遞延所得稅資產(chǎn)
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2021 11/15 14:32
好的謝謝
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2021 11/15 14:44
不客氣,祝你工作順利
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