问题已解决
老師C/D不理解,為什么
FAILED
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你好,債務(wù)擔(dān)保形成的預(yù)計(jì)負(fù)債
預(yù)計(jì)負(fù)債的計(jì)稅基礎(chǔ)是賬面價(jià)值與未來(lái)期間計(jì)算應(yīng)納稅所得額時(shí)按照稅法規(guī)定可予抵扣的金額的差額,
計(jì)稅基礎(chǔ)=賬面價(jià)值﹣未來(lái)稅前可以扣除的金額。
因?yàn)閭鶆?wù)擔(dān)保,稅法是不認(rèn)可相關(guān)的支出的,所以在以后實(shí)際發(fā)生的時(shí)候,稅法也是不允許扣除的,所以未來(lái)稅法規(guī)定可以扣除的金額是0。
那么計(jì)稅基礎(chǔ)=賬面價(jià)值﹣0=賬面價(jià)值。
會(huì)計(jì)上在確認(rèn)預(yù)計(jì)負(fù)債的時(shí)候,稅法當(dāng)期不認(rèn),未來(lái)也不認(rèn),所以當(dāng)期要調(diào)增會(huì)計(jì)利潤(rùn)。
違反稅收規(guī)定的罰款邏輯也是一樣的,該罰款以后也不能扣除
2023 03/07 11:46
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2023 03/07 13:50
違反稅收規(guī)定的罰款的賬面價(jià)值是多少呢,怎么累計(jì)罰款的賬面價(jià)值,是什么會(huì)計(jì)科目
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2023 03/07 14:33
賬面就是罰款的金額,由于未來(lái)也不允許扣除,所以計(jì)稅金額等于罰款金額
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2023 03/07 15:03
罰款對(duì)應(yīng)的會(huì)計(jì)科目是什么
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2023 03/07 15:11
你好,營(yíng)業(yè)外支出
借營(yíng)業(yè)外支出
貸銀行存款
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2023 03/07 15:17
老師題目問(wèn)的是資產(chǎn)或者負(fù)債的賬面價(jià)值=計(jì)稅基礎(chǔ),這個(gè)營(yíng)業(yè)外支出不是資產(chǎn)負(fù)債,怎么還選呢
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2023 03/07 15:30
借營(yíng)業(yè)外支出
貸其他應(yīng)付款/銀行存款
對(duì)應(yīng)的科目涉及資產(chǎn)或者負(fù)債
損益一直要通過(guò)資產(chǎn)負(fù)債表進(jìn)項(xiàng)資金的流轉(zhuǎn)的
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