问题已解决
老師,該題是如何分析的,預(yù)計(jì)負(fù)債不是在計(jì)提時(shí)允許未來(lái)實(shí)際發(fā)生時(shí)扣除,應(yīng)該是在計(jì)提時(shí)確認(rèn)遞資嗎,這里怎么是在實(shí)際發(fā)生時(shí)確認(rèn)?
FAILED
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沒(méi)明白你說(shuō)的在實(shí)際發(fā)生時(shí)確認(rèn)什么?
2022 07/27 09:27
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2022 07/27 09:32
遞延所得稅資產(chǎn)呢
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2022 07/27 09:40
會(huì)計(jì)準(zhǔn)則是在計(jì)提時(shí)確認(rèn)遞延所得稅資產(chǎn),實(shí)際支付時(shí)沖減計(jì)提的遞延所得稅資產(chǎn)
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2022 07/27 09:44
老師,為什么會(huì)沖回呢,可以麻煩您把這道題給我寫個(gè)完整的分錄嗎
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2022 07/27 09:49
因?yàn)檫f延所得稅存在的條件已經(jīng)消失了呀。任何一個(gè)科目余額不可能永遠(yuǎn)存在賬上的。既然是遞延,那么以后實(shí)際發(fā)生了就要沖減。比如遞延收益,以后慢慢沖減
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2022 07/27 09:58
老師,該題您看我這么寫分錄對(duì)嗎
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2022 07/27 10:04
當(dāng)年支付50,確認(rèn)10,當(dāng)年實(shí)際得沖減40的遞延所得稅資產(chǎn)
借:所得稅費(fèi)用? ?10
貸:遞延所得稅資產(chǎn) 10
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2022 07/27 10:07
這兩個(gè)分錄抵減不可以嗎老師
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2022 07/27 10:17
你可以做2筆分錄,便于自己理解。
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2022 07/27 10:18
老師,意思是我這樣寫分錄也是對(duì)的吧
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2022 07/27 10:21
嗯嗯,是的沒(méi)問(wèn)題的哈。
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2022 07/27 10:22
謝謝老師
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2022 07/27 10:37
不客氣,祝你工作順利;方便的話,麻煩給個(gè)5星好評(píng)哦。禮貌用語(yǔ)請(qǐng)勿回復(fù)
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