问题已解决
計(jì)算應(yīng)交所得稅 遞延所得稅資產(chǎn)和遞延所得稅負(fù)債 所得稅費(fèi)用 有關(guān)的會(huì)計(jì)分錄
FAILED
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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,這個(gè)要全部的過(guò)程嗎
2022 02/19 16:33
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2022 02/19 17:22
是的 麻煩老師寫(xiě)下計(jì)算的過(guò)程
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2022 02/19 17:39
應(yīng)納稅所得額=400+10-20+40+100-(860-800)+(300-280)+30+700=1220
應(yīng)交所得稅=1220*25%=305
遞延所得稅資產(chǎn)=(40+100)*25%+(300-280)*25%+30*25%+700*25%=222.5
遞延所得稅負(fù)債=(860-800)*25%=15
?
借所得稅費(fèi)用305+15-222.5
遞延所得稅資產(chǎn)222.5
貸應(yīng)交所得稅305
遞延所得稅負(fù)債15
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