问题已解决
老師這個遞延所得稅資產(chǎn)金額怎么算的啊
FAILED
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我來這題的抵消分錄做一下
2023 06/30 07:46
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一休哥哥老師 
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2023 06/30 07:47
借:營業(yè)收入1000
貸:營業(yè)成本800
貸:固定資產(chǎn)200
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一休哥哥老師 
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2023 06/30 07:49
抵銷9個月的折舊(1000-800)/10×9/12
借:固定資產(chǎn)15
貸:管理費用15
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一休哥哥老師 
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2023 06/30 07:52
賬面價值小于計稅 遞延所得稅資產(chǎn)
=(200-15)*0.25=46.25
借:遞延所得稅資產(chǎn) 46.25
貸:所得稅費用 46.25
200-15-46.25=138.75萬元
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2023 06/30 07:56
最后那里為啥減15啊
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2023 06/30 07:57
不應(yīng)該是計稅基礎(chǔ)減折扣再減去賬面減折扣再乘以稅率嗎
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一休哥哥老師 
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2023 06/30 08:02
第一個分錄損益在借方200
第二分錄損益在貸方15
第三個分錄損益在貸方46.25
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一休哥哥老師 
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2023 06/30 08:03
這三個分錄的損益綜合一下就是損益變動額
本題的標答
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一休哥哥老師 
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2023 06/30 08:04
我們抵消的是未實現(xiàn)的內(nèi)部交易的那一部分,他每一次固定資產(chǎn)計提折舊就是實現(xiàn)了一部分損益,所以是減。
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一休哥哥老師 
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2023 06/30 08:05
到了最后,這個固定資產(chǎn)的折舊提完了,就沒有未實現(xiàn)內(nèi)部交易損益。
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一休哥哥老師 
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2023 06/30 08:05
所以那個折舊15,其實就是為實現(xiàn)內(nèi)部交易損益的一個抵減項。
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一休哥哥老師 
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2023 06/30 09:18
這地方可以這么理解:
賬面價值和計稅基礎(chǔ)最大的差異就是200,因為是集團層面 和子公司個別報表層面計量不同產(chǎn)生的差異200
但是隨著每次計提折舊,未實現(xiàn)的內(nèi)部交易部分就慢慢通過折舊實現(xiàn)了,這一部分的差異是逐漸縮小,所以是減去15,一直到最后差異是0
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